Holman Fenwick Willan (HFW) and Nabarro have become the latest firms to offer increased voting rights for their junior partners as HMRC's new tax rules kick in.

HFW has given its junior partners voting rights after asking them to provide the firm with capital amounting to at least 25% of their annual earnings. Like many firms making similar arrangements, HFW's move is in response to HMRC's changes to how the employee status of partners at limited liability partnership (LLPs) is determined.

The firm has 75 partners who are not in the full equity partnership, according to the firm's figures for the 2012-13 financial year.

Meanwhile, Nabarro has confirmed it has increased the value of votes from the firm's fixed share partnership after partners voted in changes to the members' agreement last month.

The move is in line with an increase in capital contributions from the fixed-share partnership, which was required in order to meet HMRC's new rules. Fixed-share partners comprise around 35% of the firm's total partnership.

The two firms join Eversheds in revisiting the voting rights for their fixed-share partners. Eversheds is holding an extended consultation on the matter after asking 164 junior partners to contribute capital above the 25% threshold.

Simmons has also confirmed that it has made a "minor adjustment" to its partnership structure, which comprises fixed share and full equity partners. However, the firm has not requested additional capital or adjusted the voting rights of its junior partners. The firm would not make any further comment on what the changes entailed.

Junior partners at firms have to meet one of three conditions in order to retain their status as self-employed. They must: ensure at least 20% of their pay is profit-dependent; contribute at least 25% of their fixed pay to the firm's capital; or prove they have significant influence on the overall partnership.