Ask a Scots Law Question, Get an Answer ASAP!
Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
Did you actually buy a company? Please let me know and I can advise further.
Surely you received all the Corporation Tax files as part of the deal when you acquired the business?
I am becoming confused. If you bought the company what is the previous company? On the face of it HMRC's request is sheer gibberish.
Ah, I see; you just bought the company's business not the company. You will have to go back to the vendor for the necessary certificate which would be in the tax files of the company from which you acquired the business. Of course, if the vendor did not pay the Corporation Tax (CT) due you are in a quandary.
The vendor should have discharged the employees and issued P45s for you to initiate action as new owners.
You would ask the receiver or the liquidator who would be in possession of the necessary files.
In the meantime you should advise the HMRC office who are asking for this data of the position pointing out the impossibility fo providing information to which you are not privy. What HMRC are requesting is little short of ludicrous. .They are requesting from you data which you are not in a position to give nor to which are you entitled.
So the Home office should be advised that this information is not in your possession, nor are you entitled to receive it. That Department must take it up with the liquidator or receiver of the other company. They are asking for an impossibility.
HMRC may well refuse to disclose such information. To start with you need to know the HMRC office who issued the certificate, if indeed one has been issued at all. If the company is in liquidation there is the possibility that the certificate was never issued in the first place if the vendor company never settled the taxes due.