[2017] 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.


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