CH98650 - Penalties for VAT and excise wrongdoing: other penalty issues: company and company officer penalties: who is an officer of the company

An officer of a company means

  1. for a body corporate, other than a limited liability partnership,
  • a director (including a shadow director within the meaning of section 251 Companies Act 2006)
  • a manager, or
  • a company secretary
  1. in any other case
  • a director
  • a manager
  • a company secretary, and
  • any other person managing or purporting to manage any of the company바카라 사이트™s affairs.

Where we treat a Limited Liability Partnership (LLP) as a body corporate 바카라 사이트˜officer바카라 사이트™ means a 바카라 사이트˜member바카라 사이트™ of that LLP.

FA08/SCH41/PARA22 (3), (4) & (6)