When HMRC will issue a joint and several liability notice to someone connected to a company that has received a tax avoidance or tax evasion penalty and the company has started, or is likely to start, insolvency.
This guidance explains when HMRC will issue a joint and several liability notice to an individual who has been connected with a company that has facilitated tax avoidance or tax evasion by others and becomes, or may become, insolvent.
There are a number of penalties that may be charged on those who promote, enable or facilitate tax avoidance by others.
The legislation will stop those who try to use insolvency as a way to avoid paying these types of penalties.
Source gov.uk
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