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Philip Ridgway: Draft Finance Bill 2019-20—joint and several liability of directors for company tax liabilities in cases of tax abuse


2nd August 2019



Tax analysis: Philip Ridgway, barrister at Temple Tax Chambers, examines the provisions of the draft Finance Bill 2019–20 which will enable HMRC to issue joint liability notices to make directors and other persons involved in tax avoidance, evasion or phoenixism jointly and severally liable for the tax liabilities of a company. Such notices might also make members or shadow members jointly liable for the tax liabilities of a limited liability partnership (LLP), where the company or LLP is subject to, or there is a serious possibility of it being subject to, an insolvency procedure, including liquidation or administration


Download: pb84_pb82_Draft_Finance_Bill_2019-20-joint_and_several'.rtf

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