Question 20 - What happens to the tax liability of a taxable person, whose business is carried on by any guardian/ trustee or agent of a minor?

Tax liability of guardian or trustee: tax, interest and penalty recoverable from guardian/trustee acting for a minor.

Tax liability for a business carried on by a guardian, trustee or agent for a minor or incapacitated person is levied upon and recoverable from that guardian, trustee or agent; tax, interest and penalty in respect of such business are enforceable against the representative who conducts the business for the benefit of the minor or incapacitated person.