DMBM655790 - Enforcement action: distraint: carrying out a distraint: receiver appointed under the Law of Property Act 1925 (LPA)

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An LPA Receivership is effectively a fixed charge appointment, usually over nursing homes or hotels. The charge is placed over the debtor바카라 사이트™s property (usually the building) to enable the receiver to recover debts, rents etc.

Debts arising before appointment

Debts incurred before appointment remain with the debtor who is often left to manage the business.

You can levy for pre-appointment debts of the business on assets not covered by the charge provided the receiver authorises access to them.

In these circumstances, you should liaise with the LPA Receiver, explain the position and ask to be given access to any relevant goods not covered by the charge.

If either:

  • the Receiver refuses to let you have entry to the premises
  • the Receiver objects to you distraining
  • you need advice on this (or any other Court-appointed receiverships such as under the Agricultural Credits Act 1923)

you should obtain a copy of the 바카라 사이트˜deed of appointment바카라 사이트™ and contact the Field Force Technical Team for advice.

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Debts arising after appointment

PAYE arising after appointment is usually still payable by the debtor, unless the 바카라 사이트˜deed of appointment바카라 사이트™ indicates the receiver has powers extending beyond responsibility for the assets. In the case of indirect tax both the debtor and the receiver may be liable for post-appointment VAT.