Kent Solicitors

Where the assessment has been raised prior to the bankruptcy, the Trustee in Bankruptcy will be bound by it and cannot look behind it to see whether the sum is due, although the Trustee will have vested in him, subject to satisfying the usual rules for applying out of time, the right to appeal

Where the assessment is raised during the bankruptcy, HMRC should serve it on the bankrupt who has the right of appeal. On becoming aware of it, the Trustee can take steps to vest in himself the right of appeal in him as "after acquired property" under section 307 Insolvency Act 1986. If the bankrupt is discharged before the Trustee becomes aware, that is the end of the matter and the Trustee has no right of appeal

Where the assessment is raised after discharge, then the only person who can appeal is the discharged bankrupt

Labels: Bankruptcy tax assessments HMRC