In Section 28 C TMA, 1970 " Proceedings" only applies in "Proceedings" to the Tax Commissioners AKA now the Tax Tribunals 1st Tier and Upper Tax Tribunals.
At the Tax Tribunal in my case the Judge rejected the demand in HMRC's case because the amount of £ 765.08, like a tax determination or a NI "decision" had not been served , therefore, it was unenforcible in law.
The requirment for Bankruptcy is that the amounts were "due and payable" in the bankruptcy petition at is date sworn..
Not "due and payable" means that the Bankruptcy Petition, as sworn, was incorrect and that is not permitted under for the Perjury Act, 1911 - not a Statement of Truth. becomes "null and void".
This is significant in all bankruptcy cases brought to you.
If anyone disagrees please say why in response.