Our website is set to allow the use of cookies. For more information and to change settings click here. If you are happy with cookies please click "Continue" or simply continue browsing. Continue.

Insolvency Law

Expert guidance on all aspects of corporate and personal insolvency

26 MAY 2011

Her Majesty's Revenue and Customs v Chamberlin [2011] EWCA Civ 271; [2011] 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.


To view the full text, please log in.


To receive a FREE 14 day online trial to Insolvency Law Online click here.

Bankruptcy and Personal Insolvency Reports

Bankruptcy and Personal Insolvency Reports

"BPIR is an excellent series, of interest to both corporate and personal insolvency lawyers,...

More Info from £166.00
Available in Insolvency Law Online
Individual Voluntary Arrangements

Individual Voluntary Arrangements

"This is the ultimate statement of where the law on IVAs is to be found in our great common law...

Available in Insolvency Law Online
Subscribe to our newsletters