The Finance Act 2020 received Royal Assent a few days ago and has now been published: see here or here (pdf). The Act includes - in section 100 and schedule 13 - provisions making directors jointly and severally liable, in certain circumstances involving insolvency or potential insolvency, for amounts owing by companies to HMRC. Background information, published to accompany the (then) Bill's parliamentary passage, is available here.
Tuesday 28 July 2020
UK: The Finance Act 2020 receives Royal Assent
The Finance Act 2020 received Royal Assent a few days ago and has now been published: see here or here (pdf). The Act includes - in section 100 and schedule 13 - provisions making directors jointly and severally liable, in certain circumstances involving insolvency or potential insolvency, for amounts owing by companies to HMRC. Background information, published to accompany the (then) Bill's parliamentary passage, is available here.
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