Vieira v Revenue and Customs Commissioners

Insolvency – Statutory demand. The Chancery Division dismissed the taxpayer's appeal against the deputy registrar's dismissal of his application to set aside a statutory demand, which was based on arrears of assessed income tax, Vat, penalties and surcharges allegedly owed to the Revenue and Customs Commissioners, in circumstances where there was a pending appeal, before the First-tier Tribunal (Tax Chamber), against the Revenue's assessments in respect of the taxpayer. The court held that the deputy registrar had been correct to hold, in those circumstances, that para 13.3.3 of the Practice Direction: Insolvency Proceedings precluded the Bankruptcy Court from inquiring into the validity of the assessments upon which the statutory demand had been based at that stage.

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