VCP11115 - Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Death, bankruptcy and incapacity

Regulation/Section 69 reference	Failure to notify
Reg 9(2)/Section 69 (1) (d)	in writing - that a person has taken over a taxable person’s business due to their death/bankruptcy/incapacity and the death/bankruptcy/incapacity of the taxable person within 21 days of a person carrying on the business. Or the details in 9 (1) and 9(2) when a company goes into liquidation, receivership or administration.