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Bankruptcy court has no control over HMRC's third party notices

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Published on: 29 July 2016

Published by a LexisNexis Restructuring & Insolvency expert

Table of contents

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?

Article summary

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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