Becoming a Partner in a limited liability partnership is arguably the pinnacle of a junior associate's aspirations, but while all partners are equal, some are certainly more equal than others. A complex three-tier partnership system has developed, in part, to reduce tax bills. Now, however, changes to the law that were first introduced in 2014 are seeing many firms change their structure. The most immediate result is that some junior partners are having to cough up significant sums to stay in the club.