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.