There are several different types of partners as listed below with links to further commentary where this type of partner is relevant.
Full partner
A full partner is generally one which has an active role in the partnership and therefore participates in the profit or losses of the partnership.
Sleeping partner
A sleeping partner will not take an active role in the management and running of the partnership but will participate in the profit or losses of the partnership. A sleeping partner is likely to be a non-active partner with a resultant restriction in loss reliefs, see B7.522A.
Salaried partner and salaried members
A salaried partner is a person
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