Debt and return pursuit: Air Passenger Duty: Who is liable to pay the debt? Partners and partnerships
The recovery procedure is the same as for recovery of a VAT debt.
Where a partnership continues to trade but a partner ceases to be a member of thepartnership, his liability for partnership debts continues until the date on which wereceived notification of the change in membership. Section 36 (1) of the Partnership Act1890 provides:
|Where a person deals with a firm after a change in its constitution|
|he is entitled to treat all apparent members of the old firm as still being members of the firm until he has notice of the change.|
However, we must take into account properly notified changes in the partnership from thedate when we become aware of them, and this may mean apportioning liability on a dailybasis.
Limited Liability Partnerships
The recovery procedure is the same as for the recovery of a VAT debt.