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

Bankruptcy court has no control over HMRC's third party notices
Published on: 29 July 2016
Published by: LexisPSL
  • 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?

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. or take a trial to read the full analysis.

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