Likewise. My Grandmother, who died in the mid-90s, didn’t believe in paying VAT in respect of a business she ran from the 70’s until she died. Revenue didn’t pursue her for the debt, but when she died, the VAT amount outstanding including penalties and interest were levied on her estate. As I inherited the estate (an apartment and contents), I ended up writing a cheque to the taxman to clear the tax debt so I could inherit the apartment. (The tax debt exceeded the value of the apartment at the time!).
Point being, Revenue have a long memory and you might be surprised at what they actually know about a person’s affairs.