Course Details

There are various provisions under which directors of companies can become personally liable for the tax debts of their company if it goes into insolvent liquidation. In this session, Rebecca Benneyworth will explain under what circumstances this can arise, including:

  • Personal liability for National Insurance Contributions
  • Liability for PAYE not deducted from payments
  • General joint and several liability provisions in Finance Act 2020
  • Tribunal decisions relevant to these provisions

CPD Course Speaker

MBE BSc FCA

Rebecca Benneyworth

Rebecca is an ICAEW Chartered Accountant. She is a lecturer, writer and consultant on a variety of taxes, lecturing extensively throughout the UK, to accountants, business people and also to HMRC and the Treasury. She has her own accountancy practice based in Gloucestershire, with a variety of small business and personal tax clients.

During the last two years, this has become a 100% digital practice. She is Chair of the HMRC Digital Advisory Group, providing help and support to HMRC in understanding the challenges that Making Tax Digital presents to small businesses and their advisers. She is also a member of the Admin Burdens Advisory Board, an independent advisory group to HMRC monitoring the burdens which the tax system imposes on businesses.