Legal News

Non-receipt of statutory demands and bankruptcy petitions can still be good service (Re Emmanuel)

Non-receipt of statutory demands and bankruptcy petitions can still be good service (Re Emmanuel)
Published on: 12 July 2017
Published by: LexisPSL
  • Non-receipt of statutory demands and bankruptcy petitions can still be good service (Re Emmanuel)
  • Original news
  • What was the background to the appeal?
  • What were the legal issues the judge had to decide?
  • What did the judge decide, and why?
  • To what extent is the judgment helpful in clarifying the law in this area?

Article summary

Restructuring & Insolvency analysis: The Bankruptcy Court has ruled that HMRC properly served both a statutory demand and a bankruptcy petition on a taxpayer, despite them never being received by the taxpayer. Christopher Buckley of Radcliffe Chambers discusses the court’s decision and what it means for practitioners. or take a trial to read the full analysis.

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