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Insolvency Law

Expert guidance on all aspects of corporate and personal insolvency

01 NOV 2011

McNulty v Commissioners for Her Majesty's Revenue and Customs [2010] UKFTT 509 (TC), [2011] BPIR 1051, (Michael Connell (Tribunal Judge), 21 Oct 2010)

Her Majesty’s Revenue and Customs had amended M’s self-assessment, and M appealed. HMRC had accepted the appeal but had refused M's application to postpone payment, and made him bankrupt on its judgment for the tax. The trustee agreed HMRC's claim for tax due and indicated that he did not intend to be a party to any litigation in connection with the outstanding appeal.


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