In bankruptcy has HMRC acting outside the law . | AccountingWEB

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.









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It's been a long time ... but

Hansa |
Hansa's picture

Things ain't what they used to be nthe times theyare a changing.


If you know better, why ask?

Hansa |
Hansa's picture

Rvenue Fraud.