Joint and several liability of LLP partners imposed for unpaid LLP taxes unless they rebut gross neglect or misfeasance. Partners who were members during the relevant previous year are jointly and severally liable for tax due from the LLP or from any person for income of a ... Summary
Joint and several liability of LLP partners imposed for unpaid LLP taxes unless they rebut gross neglect or misfeasance.
Partners who were members during the relevant previous year are jointly and severally liable for tax due from the LLP or from any person for income of a year when that person was an LLP, unless the partner proves the non-recovery is not attributable to any gross neglect, misfeasance or breach of duty by him in relation to the LLP's affairs.
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