Client has been invited by HMRC to register an interest in settling a film scheme case, which HMRC won in court. Some years ago, but between making the investment and the court decision, the client was declared bankrupt.
I assume this debt wasn't included in the bankruptcy proceedings, otherwise HMRC's approach would make no sense. I don't know what the status of the case was at that time, or whether the insolvency practitioner/receiver should have picked it up. Would a settlement with HMRC now be a new, post-bankruptcy debt (and thus payable), if it relates to a liability pre-dating bankruptcy, even though it wasn't a known debt during those proceedings?
*Apologies for straying into Donald Rumsfeld "known unknown" territory here!*
This isn't my area but I want to direct the client towards getting the right advice.