Source: All England Reporter
Publisher Citation: [2016] All ER (D) 151 (Jul)
Neutral Citation: [2016] EWHC 1674 (Ch)
Court: Chancery Division
Judge:

Mann J

Representation Julia Anderson (instructed by General Counsel and Solicitor to the Revenue and Customs Commissioners) for the Revenue.
  Tom Shepherd (instructed by Taylor Wessing LLP) for A.
Judgment Dates: 8 July 2016

Catchwords

Practice - Application for directions - Power of Registrar to give directions - Registrar giving judgment at hearing of application for directions - Registrar giving directions to respondent trustee in bankruptcy concerning statutory notices to be served by appellant Revenue and Customs Commissioners - Whether Registrar having jurisdiction to adjust compliance with terms of third party notice - Whether Registrar having power to give 'directions' once notice being served which would allow trustee to behave in different manner to that which notice seemed to require - Whether Registrar having power to entertain and rule on application for directions as to compliance with notice while First-tier Tribunal (Tax Chamber) having application before it to approve notice - .

The Case

Practice Application for directions. The Chancery Division, in allowing the Revenue and Customs Commissioners' appeal against a Registrar's decision, held that the Registrar had erred in giving directions to the respondent trustee in bankruptcy at the hearing of an application for directions in respect of a third party notice under of the Finance Act 2008. The Registrar's decision had anticipated that a Registrar might actually make an order inconsistent with a notice. That more than hinted at a parallel jurisdiction, and was wrong.

Practice Areas

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