A general partnership is an arrangement between two or more people who come together to carry on a business and share in the profits and liabilities of that business. It is not a separate legal entity.
It is up to the partners to determine how the business will be run, usually by way of a partnership agreement.  Each partner’s share of the profits is taxed as personal income. The key characteristic is that partners each have unlimited liability for the debts and obligations of the partnership and the actions of the other partners in the course of the partnership’s business.
In contrast an LLP, or limited liability partnership, is a separate legal entity and so partners are not liable for its debts and obligations unless they have specifically accepted personal liability, for example by giving a personal guarantee to a bank or supplier. A partnership agreement will usually set out how the partnership is operated. Like a general partnership, partners are taxed on their share of the partnership income – the LLP is not taxed separately.