www.squirepattonboggs.com/-/media/files/insights/publications/2022/03/secondary-and-personal-liability-of-uk-directors-and-other-officers/liability_uk_directors.pdf
English court considers directors’ “creditor duty” in context of failed tax avoidance scheme (taylorwessing.com)
See also:
www.rpc.co.uk/perspectives/restructuring-and-insolvency/hmrc-joint-and-several-liability-notices-should-directors-be-concerned/#page=1
www.osborneclarke.com/insights/tax-break-podcast-directors-accountability-tax#page=1
At What Point Might A Director’s Duty To Creditors Arise? – ParrisWhittaker
www.rpc.co.uk/perspectives/tax-take/directors-not-liable-under-plns-as-hmrc-failed-to-establish-deliberate-conduct/#page=1
