Value-added Tax Regulations 2010 (S.I. Number 639 of 2010)
6. Death, bankruptcy or liquidation
Where an accountable person dies, becomes bankrupt or, being a body corporate, goes into liquidation, anything which that person would have been liable to do under the Act or these Regulations shall be done by that person’s personal representative, assignee, trustee, committee or liquidator, as the case may be.