Vieira v Revenue and Customs Commissioners  BVC 18
 EWHC 936 (Ch)
High Court of Justice (Chancery Division) Decisions
Mr Justice Arnold
Judgment delivered 28 April 2017
Bankruptcy court – Application to set aside HMRC statutory demand – Tax assessments being appealed against – Interpretation and application of paragraph 13.3.3 of the Practice Direction – Insolvency Proceedings – Application dismissed.
The High Court dismissed a taxpayerʼs appeal against a Bankruptcy Court decision not to set aside a statutory demand served by HMRC.