Administration and appeals: Application for judicial review of p roof of debt
Administration and appeals: Application for judicial review of p roof of debt
In R (oao Singh) v HMRC; R (oao Singh) v Rose (Upper Tribunal – 19 May) an individual (S) was declared bankrupt in November 2006 after failing to pay PAYE and NIC for several years. S subsequently applied for judicial review of HMRC's proof of debt contending that the amounts demanded were excessive. The Upper Tribunal dismissed his application. Warren J held that HMRC's decision to submit a proof of debt was not 'open to challenge'. The correct course of action would have been for S to have made an application under Insolvency Act 1986 s 303 challenging the trustee's decision to accept HMRC's proof.
Why it matters: The Upper Tribunal confirmed the general view that where the amount which HMRC is...
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Administration and appeals: Application for judicial review of p roof of debt
Administration and appeals: Application for judicial review of p roof of debt
In R (oao Singh) v HMRC; R (oao Singh) v Rose (Upper Tribunal – 19 May) an individual (S) was declared bankrupt in November 2006 after failing to pay PAYE and NIC for several years. S subsequently applied for judicial review of HMRC's proof of debt contending that the amounts demanded were excessive. The Upper Tribunal dismissed his application. Warren J held that HMRC's decision to submit a proof of debt was not 'open to challenge'. The correct course of action would have been for S to have made an application under Insolvency Act 1986 s 303 challenging the trustee's decision to accept HMRC's proof.
Why it matters: The Upper Tribunal confirmed the general view that where the amount which HMRC is...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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