A partner cannot be an employee of a partnership, because an individual cannot employ herself. But as a limited liability partnership has a separate legal personality, can a partner in an LLP also be an employee?
The Court of Appeal had to deal with this question in Tiffin v Lester Aldridge, and found on the facts (he had a right to participate in profits and to vote on some matters) that Mr Tiffin was a partner in Lester Aldridge, and therefore not an employee. In doing so, the court clarified the uncertain drafting of section 4(4) of the Limited Liability Partnerships Act 2000, as discussed here by Addleshaw Goddard.
