Pistachio
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Reg 72. This is the legislation that could be used by HMRC to make a director personally liable for the paye and nic's due on an inside IR35 contract, without time limit or even if the company is closed.
So debt transfer to the new company, no. To you personally, possibly.
If a person closed a company deliberately intending to avoid tax and nic's that should have been paid then Reg 72 may be applied.
Phil