LBTT5004 - Company in liquidation or administration

LBTT guidance on the rules which apply when a company is in liquidation or administration.

When a company is in liquidation or administration, different rules apply. The liquidator or, as the case may be, the administrator becomes the proper officer and must sign the LBTT return or amended LBTT return.

If two or more people have been appointed to act jointly or concurrently as administrator of an organisation, notice should be given to us stating which one of them will act solely as the proper officer. If notice is not given to us by the joint administrators, we may designate a proper officer.

LBTT(S)A 2013 section 44

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