DMBM530360 | Debt and return pursuit: VAT: effects of death or incapacity on recovery action: mental incapacity

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

The court may appoint a receiver or curator bonis to manage the customer’s business where a medical determination is made that the customer has a mental disorder within the meaning of the Mental Health Act 1983 (in Scotland the Mental Health (Care & Treatment Act) Scotland Act 2003). In the circumstances civil recovery action is not appropriate.

A company or partnership may be dissolved on the mental incapacity of a director or partner.