Commentary

V5.351 Breach of walking possession agreement (applicable to Northern Ireland only with effect from 6 April 2014)

Part V5 Compliance, enforcement and appeals

V5.351 Breach of walking possession agreement (applicable to Northern Ireland only with effect from 6 April 2014)

V5.351 Breach of walking possession agreement (applicable to Northern Ireland only with effect from 6 April 2014)

A person in default is liable to civil penalties if he is in breach of the undertaking contained in a walking possession agreement1. The conduct concerned comprises removing, or allowing the removal of, any distrained property from the premises named in the agreement otherwise than in accordance with the consent of HMRC or in accordance with any condition imposed by them.

A “person in default” is someone who has refused or neglected to pay any tax or any amount recoverable as if it were tax2.

A “walking possession agreement”

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