The reduction in corporation tax rates and substantial increase in the top rate of income tax in recent years has made planning using partnerships more attractive and more common. Mixed partnership structures, ie, partnerships which include a mixture of corporate and individual partners/members in relation to limited liability partnerships (LLPs) – 'partner' is used hereafter for simplicity – have been particularly popular because they give the 'best of both worlds' of company and self-employment taxation. Use of partnerships to avoid income tax and national insurance contributions (NICs) for partners has also become more popular.