Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 section 76
Protection for certain trustees, agents and receivers
Section 76 protects trustees, agents and receivers from personal liability when they have properly retained money from a taxpayer's funds to pay that taxpayer's tax, and have paid it to HMRC.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.