Abbey Forwarding Ltd (In liquidation) v Revenue and Customs Commissioners

Customs and excise – Commissioners of customs and excise. The applicant company was investigated by the respondent Revenue and Customs Commissioners (the Revenue). The Revenue gave an undertaking to abide by freezing orders. The applicant brought proceedings, seeking an inquiry as to damages to be carried out on the undertaking. The Companies Court held that, on the evidence, none of the reasons adduced by the Revenue would make it inappropriate for the inquiry for damages to occur.

Category: