Legal obligation of CT liability on past directors

Basically we have a limited company client which had three directors.

Two directors resigned at the year end.

We prepared the accounts and CT return and the liability was £x.

If the remaining director paid this out of his own pocket should the other two in theory owe there share?

Or as I see it the bill is the company's and as such there may be no obligation on their part?
Nick Robinson

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company's liability

stephenkendrew |

Corporation Tax

leslieatmis |

No

Chris Smail |
Chris Smail's picture