Taxes Consolidation Act 1997 section 1060

Proceedings against executor or administrator

Section 1060 allows Revenue to recover tax penalties from the estate of a deceased person through proceedings against the personal representatives.

  • Penalty proceedings already started before death may be continued against personal representatives
  • New penalty proceedings may also be commenced against personal representatives after death
  • Time limits for commencing proceedings mirror those for raising assessments on personal representatives under section 1048(2)
  • This section applies only to penalties incurred up to 24 December 2008

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