Company directors and limited liability partnership members are jointly and severally liable to the Commissioners for Her Majesty's Revenue and Customs, in certain circumstances involving insolvency or potential insolvency, for amounts payable to the Commissioners by the company or limited liability partnership. Liability arises where the individual is given a notice in situations involving tax avoidance and tax evasion, facilitating avoidance or evasion, or repeated insolvency and non-payment
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