What does section 48 of the Commissioners for Revenue and Customs Act 2005 do?

Section 48 provides for the automatic transfer of all property, rights, and liabilities from the former Commissioners of Inland Revenue and Customs and Excise to the new HMRC Commissioners on the commencement date. No formal transfer deed, instrument, or third-party consent was required for this vesting to take effect under United Kingdom law.

Did legal proceedings in progress transfer automatically to HMRC under section 48?

Yes. Anything done or in progress by the old Commissioners or officers, including legal proceedings, continued to have effect as if done by the new HMRC Commissioners or officers of Revenue and Customs. There was no need to restart or re-file proceedings, ensuring seamless continuity of all ongoing actions after the merger.

How does section 48 treat references to the old Commissioners in existing documents?

References to the old Commissioners of Inland Revenue, Customs and Excise, or old officers in any agreements, instruments, or documents are automatically treated as references to the new HMRC Commissioners or officers of Revenue and Customs. This applies to both written and unwritten agreements, keeping existing documentation valid and effective.

Does section 48 cover employment rights and liabilities in the transfer to HMRC?

Yes. The definition of rights and liabilities in section 48 explicitly includes employment-related rights and liabilities, ensuring staff contracts and obligations transferred automatically. The transfer operates regardless of any normal legal restriction that might otherwise prevent it, though it is subject to section 49 regarding the prosecutions office.

Commissioners for Revenue and Customs Act 2005 section 48

Transfer of property, etc.: general

Section 48 deals with the automatic transfer of all property, rights, liabilities, ongoing actions, and document references from the former Inland Revenue and Customs and Excise to the new HMRC Commissioners and officers.

All property, rights, and liabilities of the old Commissioners of Inland Revenue and Customs and Excise automatically transferred to the new HMRC Commissioners on the commencement date, without any formal paperwork or consent being required.
Anything done or in progress (including legal proceedings) by or on behalf of the old Commissioners or old officers continued to have effect as if done by or on behalf of the new HMRC Commissioners or officers of Revenue and Customs.
References to the old Commissioners or old officers in any agreements, instruments, or other documents are treated as references to the new HMRC Commissioners or officers of Revenue and Customs respectively.
The transfer applies regardless of whether the property, rights, or liabilities would normally be capable of being transferred, and includes rights and liabilities relating to employment, but is subject to a separate provision regarding the prosecutions office under section 49.

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