As detailed previously HMRC are looking at the use of partnerships for tax avoidance.
Arrangements introduced to pay partners who are in reality employees is one of the areas of focus.
The arrangements are often introduced to achieve a saving in national insurance contributions, a significant cost for most businesses.
As in all cases, structures that have commercial substance to them are less likely to fall foul of anti-avoidance.
If you have any doubt about your structure seek tax advice now, the anti-avoidance applies from 6 April 2014.