- Partners in a firm, other than "salaried partners", are not normally employees (although see 'Status of Partners' below). The employment protection legislation does not normally apply to them. However, the discrimination legislation in the Equality Act 2010 does apply to partners.
- Partnership is defined as "the relationship which subsists between person carrying on a business in common with a view of profit" (Partnership Act 1890, s.1).
- Until 21st December 2002 the number of partners of a partnership (subject to many exceptions) could not exceed 20. This limit was completely removed on 21st December 2002.
- The Limited Liability Partnerships Act 2000 provides that two or more people in business together can form a limited liability partnership, which has a separate legal personality and limited liability.
- The Partnership Act 1890 remains the key piece of legislation governing general partnerships.