Point in time view as at 22/07/2020.
There are currently no known outstanding effects for the Finance Act 2020, Paragraph 15.
15(1)Where—U.K.
(a)an individual is made jointly and severally liable by a joint liability notice for a tax liability of a company,
(b)an appeal by the company in respect of that liability has been commenced (whether before or after the joint liability notice is given) but has not been determined, and
(c)the company is subject to an insolvency procedure,
the individual is entitled to be a party to the proceedings, and may continue the appeal if the company is unable or unwilling to do so.
(2)Where—
(a)an individual is made jointly and severally liable by a joint liability notice for a tax liability of a company, and
(b)the company is subject to an insolvency procedure and does not make an appeal in respect of that liability,
an appeal in respect of that liability may be made in the name of the individual.
(3)An appeal made under sub-paragraph (2) may be commenced within the period of 30 days beginning with the day on which the joint liability notice is given (even if a time limit for the company to appeal has expired).
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