Robuta

https://www.gov.uk/government/publications/vat-overseas-businesses-and-joint-and-several-liability-for-online-marketplaces/vat-overseas-businesses-and-joint-and-several-liability-for-online-marketplaces
several liabilityvatoverseasbusinessesjoint
https://www.gov.uk/guidance/joint-and-several-liability-notices-for-repeated-insolvency-and-non-payment-cases
When HMRC will issue a joint and several liability notice to individuals who have been involved with companies which have become insolvent and have a tax...
several liabilityjointnoticesrepeatedinsolvency
https://www.irs.gov/irm/part25/irm_25-015-015
mirrormodulesrequestsrelief
https://www.gov.uk/guidance/overview-of-joint-and-several-liability-notices-for-tax-avoidance-tax-evasion-and-repeated-insolvency
How HMRC deals with customers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice, including...
several liabilitytax avoidanceoverviewjointnotices