In bankruptcy has HMRC acting outside the law .
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.
- Annual Investment Allowance (AIA) 139 2
- Error in 11-12 return done by previous accountant, do we have to offer them to correct or can I do and client reclaim cost 547 11
- Which software for practice books? 522 20
- ICAEW student, Dilema with client & boss 281 8
- Related Parties Note 556 10
- Dazed & confused 332 5
- Concerned about RTI 2014 2,742 71
- Law Shipping/Odeon related question 101 2
- Goerge fixes PAs for long period 119 2
- Are HMRC getting it right? 283 7
- trading or dormant 239 6
- Is Hold over relief available? 184 6
- Payroll Liabilities 97 2
- SAGE con 289 6
- Dormant company owns shares in another company 127 4
- Charity reserves 207 5
- Part-time work - advice please? 124 2
- Aggressive HMRC 1,662 18
- Starting an accountancy practice for bachelors? 310 5
- Recommendation for a good website on exchange rate forecast 166 12
- Desperately seeking Susan, Sam or anyone with any other name 1,038
- Experience with Islamic investor following Sharia-compliant rules? 563
- Darwinpay Partnership Assessment 370
- S464A Charge to tax: conferring benefit & BIK 279
- Charge out rates in London? 219
- auto enrolment - calculation of first pension deduction 217
- Personal consumption by landlord 188
- Interest on Loan to a Company 177
- Bank interest in 'near' facility recall situation 153
- Agent fees to sell business 149