Guidance

Joint and several liability 鈥� penalties charged for facilitating avoidance or evasion 鈥� 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

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

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

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Published 17 November 2021

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