“The Court of Appeal has upheld an Employment Appeal Tribunal (EAT) ruling that fixed share partners are not employees and, as such, are not eligible to claim for unfair dismissal.”
Legal Week, 2nd February 2012
Source: www.legalweek.com
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The word ‘partner’ in this context does imply ownership rather than not. So rather unsurprising, given that according to SRA rules even as a salaried partner the liabilities are generally unavoidable.