Partnership paradox

The Partnership Act 1890 s 1 defines a partnership as “the relation which subsists between persons carrying on a business in common with a view of profit”.

Could it be compellingly argued that if someone is “as a matter of fact” no longer carrying on the trade or business the relationship of partnership no longer exists in respect of that person in that they are no longer a partner or member?

This is certainly an argument that makes intuitive sense. However in an apparent paradox a member of a partnership (or of a limited liability partnership) can as a matter of fact cease to carry on the trade or business of a partnership.

However the partner is on the face of it deemed by ITTOIA 2005 s 852 and s 854 to continue to carry on the notional...