VATREG42250 | The effects of death, insolvency and incapacity on registration: Regulation 30

Regulation 30 allows us to make the personal representative responsible for ensuring that all the debts and obligations of the trader which arose before the date of death, insolvency or incapacity are met. This is the case whether he is officially appointed by the courts or is an unofficial representative

However, he is not personally liable. His liability is restricted to ‘the extent of the assets of the deceased or incapacitated person over which he has control’.