Chapter CH21580
| Published date | 11 March 2016 |
| Record Number | CH21580 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
‘Person’ has a wide meaning. It includes
- an individual
- a body corporate
- an unincorporated association
- a partnership
- a relevant partner, see CH21600
- the representative member of a VAT group
- an individual or organisation acting in the capacity of personal representative
- a pension scheme administrator, and
- a trustee.
It also includes
- a company that has ceased to exist, and
- an individual who has died.
Schedule 36 (apart from Part 8 which deals with criminal offences) applies to the Crown, but not to Her Majesty in Her personal capacity.
‘The Crown’ means central government.
Local government bodies are...
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