Guidance: Joint and several liability — penalties charged for facilitating avoidance or evasion — JAS/FS3

14th Oct 2026

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.

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Original source Guidance: Joint and several liability — penalties charged for facilitating avoidance or evasion — JAS/FS3

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