Partner liability for unrecoverable LLP tax: partners jointly and severally responsible unless they prove absence of gross neglect.

Partners of a limited liability partnership are jointly and severally liable for payment of tax that cannot be recovered from the LLP or from a person in respect of a period when that person was an LLP, unless the partner proves the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the LLP's affairs; the provision operates notwithstanding the Limited Liability Partnership Act and applies from the stated commencement.

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