Liability of LLP partners: joint and several tax responsibility arises unless non-recovery isn't due to gross neglect or breach. Partners of an LLP are jointly and severally liable for tax due from the LLP or from a person for income during a year when that person was an LLP, where such tax cannot be recovered, unless a partner proves the non-recovery is not attributable to his gross neglect, misfeasance or breach of duty; 'tax due' includes penalty, interest or any other sum payable under the Act.