VATupdate

Guidance re cases where persons may be jointly and severally liable for tax

Revenue eBrief No. 174/21

15 September 2021

Guidelines for the application of Section 108C VAT Consolidation Act 2010

The Tax & Duty Manual Guidelines for the application of section 108C VAT Consolidation Act 2010 – Joint and several liability for tax provides information on cases where persons may be jointly and severally liable for tax.

Source: revenue.ie

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