When Is A Partner Not A Partner?

A recent Employment Appeal Tribunal ("EAT") ruling has found that a solicitor who was held out as a partner and remunerated as a partner was nevertheless an employee of the solicitors' firm at which he worked.  As such, he was entitled to bring an employment claim against the firm on leaving the practice.  Although only an EAT finding this ruling is a timely reminder that, in law, the issue of whether someone is actually a partner or not is a matter of substance over form, and that answer is not always as predictable as one may think. 

Why is this an issue?

One of the fundamental principles of partnerships is that all partners share joint and several liability for the wrongful acts or omissions of the partnership.  To a would-be claimant pursuing a gripe against the firm, therefore, the ability to tap into the resources of the entire partnership (and its PI cover, if applicable) in respect of the errors of one individual is of significant benefit, especially if