Kirkland & Ellis International LLP

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Kate Stephenson
Partner
Kirkland & Ellis International LLP
Nathan Langford
Associate
Kirkland & Ellis International LLP
Reva Raghavan
Partner
Kirkland & Ellis International LLP
Contributions by Kirkland & Ellis International LLP Experts

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Joint and several liability of company directors and certain other individuals for tax debts of companies and limited liability partnerships
Joint and several liability of company directors and certain other individuals for tax debts of companies and limited liability partnerships
Practice notes

This Practice Note outlines the circumstances in which, in certain insolvency-related circumstances, HMRC can give a joint and several liability notice (JLN) under Schedule 13 or para 15 of Schedule 16 to the Finance Act 2020 to an individual that is involved in the management of a company or a limited liability partnership (LLP) (and certain other individuals) where the notice makes the individual jointly and severally liable for the tax debts of that company or LLP. This Practice Note is produced in partnership with David Irvine of Goodwin Procter LLP and Nathan Langford of Kirkland & Ellis LLP.

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