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Finance Act 2020
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17(1)Where a joint liability notice is given to an individual at a time when the company to which the notice relates has ceased to exist, a reference in this Schedule to the individual being jointly and severally liable with the company for an amount is to be read as—U.K.
(a)a reference to the individual being solely liable for that amount (where no other individual is given a joint liability notice in respect of it), or
(b)a reference to the individual being jointly and severally liable for that amount with each other individual who is given a joint liability notice in respect of it.
(2)The tax liability at a particular time of a company which no longer exists at that time is treated for the purposes of this Schedule as being whatever it was immediately before the company ceased to exist.
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