Pearse v Revenue and Customs Commissioners

Guarantee – Construction. The judge had not erred in his decision to dismiss the taxpayer's application to set aside a statutory demand based on a judgment debt obtained by the Revenue and Customs Commissioners (HMRC) in relation to the taxpayer's indebtedness to HMRC under a guarantee. Consequently, the Chancery Division dismissed the taxpayer's appeal against the judge's decision, deciding, among other things, that, on its true construction, the clause at issue did not prevent HMRC from enforcing a judgment obtained for the payment of the relevant part debt.

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