Fans of detective stories may enjoy reading the case of R Borra (aka R Gupta) v HMRC and another [2022] EWHC 1195 (Ch) (19 May 2022). It relates to a bankruptcy petition raised by HMRC in respect of non-payment of tax in a loan charge case. The taxpayer attempted to create a false identity in order to say that he was not the individual who took part in the scheme even going to the extent of arranging for somebody else to give evidence from India pretending to be the real taxpayer in order to trick the court into finding that the petition was raised on the wrong person. None of this worked not least because the metadata on some of the documents purporting to come from another party showed that it was the taxpayer himself who had written them. The judge concluded by saying: ‘Mr Borra has...
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