Revenue and Customs Commissioners v Ariel (as Trustee of the Estate in Bankruptcy of Halabi)

Practice – Application for directions. The Chancery Division, in allowing the Revenue and Customs Commissioners' appeal against a Registrar's decision, held that the Registrar had erred in giving directions to the respondent trustee in bankruptcy at the hearing of an application for directions in respect of a third party notice under Sch 36 of the Finance Act 2008. The Registrar's decision had anticipated that a Registrar might actually make an order inconsistent with a notice. That more than hinted at a parallel jurisdiction, and was wrong.

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