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Official guidance
VAT Supply and Consideration

VATSC11550 · Supply: Direction of supplies: Receivers, liquidators and other insolvency cases

  • VATSC11551 · The Official Receiver
  • VATSC11552 · Law of Property Act receiver
  • VATSC11553 · Receivers
  • VATSC11554 · Administrative receivers
  • VATSC11555 · Administrators
  • VATSC11556 · Liquidators
  • VATSC11557 · Recovery of VAT on costs incurred by mortgage lenders in respect of a sale of property under a power of sale
  1. Supply: Direction of supplies: Receivers, liquidators and other insolvency cases: Contents
  2. Supply: Direction of supplies: Receivers, liquidators and other insolvency cases: Administrative receivers

VATSC11554 | Supply: Direction of supplies: Receivers, liquidators and other insolvency cases: Administrative receivers

From HM Revenue & Customs · VAT Supply and Consideration

Administrative receivers are defined by s29(2) of the Insolvency Act 1986 and in practice most ‘receivers’ are actually administrative receivers. They are normally appointed by a company’s creditors, such as banks, and their duties are set out in s42 - 49 of the Act. However their supply is to the company in administration, not the creditors.

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