Revenue and Customs Commissioners v Smart

Bankruptcy – Petition. The Bankruptcy High Court made a bankruptcy order against the defendant on a petition of the Revenue and Customs Commissioners (the Revenue) based on an unpaid county court judgment debt, entered as enforcement of a German tax debt under the European Union mutual assistance regime. The court held that there had been no miscarriage of justice in the county court proceedings and no prospect of the defendant establishing that no debt was due. Further, the defendant's offer to secure or compound for the judgment debt fell well outside the scope of any that it would be unreasonable for a hypothetical creditor in the position of the Revenue to refuse.

Category: