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.
Documents
Details
Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
Published 17 November 2021