- Bankruptcy court has no control over HMRC's third party notices
- Original news
- What practical lessons can those advising take away from this case?
- What was the background to the case?
- What were the issues before the Chancery Division?
- What were the main legal arguments put forward?
- What did the court decide, and why?
- To what extent is the judgment helpful in clarifying the law in this area?
Restructuring & Insolvency analysis: How does an insolvency office-holder deal with a third party information notice served on him by HMRC with the approval of the First Tier Tribunal (FTT)? Joseph Curl, barrister at 9 Stone Buildings, considers the significance of the recent appeal decision in Revenue and Customs Commissioners v Ariel.
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