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<h1>Director liability: directors are jointly and severally liable for unpaid company tax on liquidation unless proving no gross neglect.</h1> Where a company is wound up and tax or other dues remain unrecovered, every person who was a director during the period for which the tax was due is jointly and severally liable for payment of those dues unless he proves to the satisfaction of the Commissioner that the non-recovery is not attributable to any gross neglect, misfeasance or breach of duties on his part.