Her Majesty's Revenue and Customs v Chamberlin  EWCA Civ 271;  BPIR 698
C submitted VAT returns disclosing substantial sums as due, but failed to discharge them. HMRC served a statutory demand and presented a bankruptcy petition based on the stated debt, and a bankruptcy order was made. After unsuccessfully applying to HMRC to correct errors to show no VAT as due, C applied to annul the bankruptcy order on the ground that no VAT was due.
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