Ordinary partnership transactions: Joint and several liability - Para7
Where the responsible partners are liable—
- to make a payment of tax or to interest on unpaid tax,
- to make a payment in accordance with an assessment under FA03/Sch10/Para29 (recovery of excessive repayment), or
- to an SDLT penalty or to interest on such a penalty,
the liability is a joint and several liability of those partners.
There are certain restrictions in Para 7(1A) (2) and (3)