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Adeosun v HMRC

In Adeosun v HMRC (Ch D – 8 April) a doctor failed to comply with a statutory demand in respect of unpaid tax and was declared bankrupt. He appealed against the bankruptcy order contending that it would have a draconian effect on his family and medical practice and was disproportionate.

The Ch D rejected these contentions and dismissed the doctor’s appeal. Vos J observed that the doctor had had ample opportunity to be heard and pay the debt with numerous adjournments and promises to pay. There had not been any lack of proportionality.

Why it matters: Insolvency Act 1986 s 271(3) provides for the annulment of a bankruptcy order in exceptional circumstances. On the evidence the Ch D held that there were no exceptional circumstances here to justify setting aside the order.

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