Partner liability in LLP liquidation: partners jointly and severally liable for unrecovered tax unless absence of gross neglect proven.

Where an LLP in liquidation cannot satisfy tax due for a relevant previous year, every person who was a partner at any time during that year is jointly and severally liable for payment of that tax unless he proves the non-recovery cannot be attributed to his gross neglect, misfeasance or breach of duty; "tax due" includes penalty, interest and other sums payable under the Income Tax law.

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