A practice note produced in partnership with Nathan Langford and David L. Irvine of Goodwin’s Tax practice covers the rules related to the joint and several liability of company directors (and certain other individuals) for tax debts of companies and LLPs. Including, in particular, discussion of HMRC’s ability to pursue individuals where insolvency measures are used to avoid tax liabilities, there is tax avoidance or evasion and the use of the tax system to pursue coronavirus repayments. “The legislation operates by increasing the adverse consequences for individuals performing a management function in relation to a company or an LLP, where that entity is […] engaging in specific categories of ‘bad’ behaviour, and […] there is a risk (due to a potential or pending insolvency) that HMRC will not be able to recover the full amount of any tax liability or penalty from the entity," said Irvine. Read the practice note here.