A limited liability partnership (LLP) is a partnership in which some or all partners have limited liabilities. It therefore exhibits elements of both partnerships and corporations. In an LLP, one partner is not responsible or liable for another partner's misconduct or negligence. An LLP is of particular interest to lawyers, accountants, engineers and other professional groups involved in technical, legal or complex work where clients can end up sueing. In contrast, in an ordinary partnership any liability for misconduct or wrongdoing is upon the partnerrship. This can include tax avoidance activites. Therefore, partners of traditional partnerships need to think very clearly about what they are gettting into.