'Partnerships' - why?

Mistral001 wrote: »

Are you sure they are employees and not self-employed contractors?

As has been said employers will be responsible for any mistake that a employee makes unless it involve criminality. Some unions will take out insurance for their members but that obviously is only in connection with criminal offences and even then it is only for legal representation - they cannot pay their fines.

That's a good point.
I've worked alongside both. They do the exact same job for the same employer / client but some will work via ltd company via agency and some will be PAYE direct from the employer.
I'd always thought of it from a tax (IR35 etc) perspective - but as you say it could also affect liability for negligence etc.

In fact, most of those working through (their own) ltd companies seem to have more assets (house etc) than the direct employees - so either they are more vulnerable or better protected?

Thanks again.
Can you advise any good info sources for this topic?