Bankruptcy court has no jurisdiction over issue of third party information notice to TIB by HMRC (High Court) | Practical Law

Bankruptcy court has no jurisdiction over issue of third party information notice to TIB by HMRC (High Court) | Practical Law

The High Court has held that the bankruptcy court has no jurisdiction over the issuing of a third party information notice to a trustee in bankruptcy by HMRC under Schedule 36 to the Finance Act 2008 (HMRC v Ariel [2016] EWHC 1674 (Ch)).

Bankruptcy court has no jurisdiction over issue of third party information notice to TIB by HMRC (High Court)

by Practical Law Private Client
Published on 22 Jul 2016 • England, Wales
The High Court has held that the bankruptcy court has no jurisdiction over the issuing of a third party information notice to a trustee in bankruptcy by HMRC under Schedule 36 to the Finance Act 2008 (HMRC v Ariel [2016] EWHC 1674 (Ch)).