L

Lord Carlile of Berriew (CB)

Speaking in the House of Lords on 10 November 2025

Debate

National Insurance: Partnerships

Contribution

My Lords, does the Minister, as an expert in taxation matters, agree that in reality, the great majority of those who are partners in limited liability partnerships do not have any of the autonomy of self-employed persons but are treated as having such autonomy, and that it would be logical for all those who are in reality employed persons to be treated in the same way by the tax system?

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