Liability of court-appointed estate managers ensures tax, interest and penalties are recoverable from them as if they operated the business. Persons such as the Court of Wards, Administrator General, Official Trustee, receivers or managers who control a taxable person's business are liable for ... Summary
Liability of court-appointed estate managers ensures tax, interest and penalties are recoverable from them as if they operated the business.
Persons such as the Court of Wards, Administrator General, Official Trustee, receivers or managers who control a taxable person's business are liable for levy and recovery of tax, interest and penalty in the same manner and to the same extent as the taxable person, with all provisions and rules of the Act applying to them accordingly.
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