Guidance

Joint and several liability — penalties charged for facilitating avoidance or evasion — JAS/FS3

This factsheet gives information about whether you may be jointly and severally liable for the relevant tax liability of a company that has been charged penalties for facilitating avoidance or evasion.

• From: HM Revenue & Customs
• Published: 17 November 2021

Documents

Joint and several liability: penalties charged for facilitating avoidance or evasion — JAS/FS3

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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Published 17 November 2021