Originally posted by Iliketax
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Referring to your original reply:
Originally posted by Iliketax
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Whereas Section 554Z5 deals with paid liabilities or those which have not become due and payable, Section 554Z11B requires that the earlier tax liability has become due and payable and is either wholly or partly unpaid at the time the relevant step is taken. Also the person liable for the tax will have not agreed terms with HMRC for the discharge of the liability.
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