Bankruptcy – Annulment. The Bankruptcy High Court dismissed a taxpayer's appeal against a Registrar's dismissal of his application to annul a bankruptcy order made against him and in relation to certain costs orders. The respondent Revenue and Customs Commissioners, which had presented the bankruptcy petition based on tax assessments and the resulting statutory demand, had not opposed the application for annulment, because evidence had been adduced to show that the taxpayer had not lived at the address at which the petition and statutory demand had been served. The court held that the Registrar had been correct to reject the contentions that the Revenue had failed to serve the statutory demand and the petition on the taxpayer personally in circumstances where service had been effected at an address provided to the Revenue by the police. The court ruled that the Registrar had been entitled to dismiss the application and that it would not interfere with that decision in circumstances where taxpayer could not successfully contend that the Revenue could have discovered his alternative address by doing all that had been reasonable. Further, on the facts, there was nothing to impugn the Registrar's decision in respect of the costs orders.