1060 Proceedings against executor or administrator

(1) Proceedings to recover penalties which have been or could have been commenced against a person who incurred the penalty before he/she died may be continued or commenced against his/her personal representatives, and any penalty awarded as a result of such proceedings is to be a debt due out of the deceased person’s estate.

(2) Such proceedings may not be commenced against the personal representatives after the expiration of the time-limits during which assessments (in respect of profits or gains which arose or accrued to the deceased person prior to death) may be made on the personal representatives by virtue of section 1048(2).

(3) This section only applies up to the passing of the Finance (No. 2) Act 2008 (24 December 2008).

Relevant Date: Finance Act 2021