{"id":1480,"date":"2022-11-03T16:36:33","date_gmt":"2022-11-03T16:36:33","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=1480"},"modified":"2022-11-03T16:36:34","modified_gmt":"2022-11-03T16:36:34","slug":"hmrc-to-claim-tax-debts-against-individuals-behind-their-companies-by-lee-sharpe-chartered-tax-adviser-and-tax-consultant","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/hmrc-to-claim-tax-debts-against-individuals-behind-their-companies-by-lee-sharpe-chartered-tax-adviser-and-tax-consultant\/","title":{"rendered":"HMRC to claim tax debts against individuals behind their companies by Lee Sharpe, Chartered Tax Adviser and tax consultant"},"content":{"rendered":"\n<p>This article looks at recent developments that target the individuals behind a company (or Limited Liability Partnership, which is strictly a \u2018body corporate\u2019) \u2013 and can make them personally liable for the company\u2019s tax debts.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><br>Background<\/h2>\n\n\n\n<p><br>HMRC used to hold preferential creditor status until Enterprise Act 2002 removed it in September 2003.<\/p>\n\n\n\n<p><br>Then, it was argued HMRC\u2019s preferential status was stifling enterprise because banks, etc., were discouraged from supporting businesses that were \u201cunder pressure\u201d, knowing HMRC could then swoop in and baggsy everything in sight.<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2022\/11\/HMRC-to-claim-tax-debts-against-individuals-behind-their-companies-by-Lee-Sharpe.pdf\">HMRC-to-claim-tax-debts-against-individuals-behind-their-companies-by-Lee-Sharpe<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2022\/11\/HMRC-to-claim-tax-debts-against-individuals-behind-their-companies-by-Lee-Sharpe.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>This article looks at recent developments that target the individuals behind a company (or Limited Liability Partnership, which is strictly a \u2018body corporate\u2019) \u2013 and can make them personally liable for the company\u2019s tax debts. Background HMRC used to hold preferential creditor status until Enterprise Act 2002 removed it in September 2003. Then, it was [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40],"tags":[],"class_list":{"0":"post-1480","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-april-may-2022"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=1480"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1480\/revisions"}],"predecessor-version":[{"id":1482,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/1480\/revisions\/1482"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=1480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=1480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=1480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}