Hope v Ireland and others

Insolvency – Voluntary arrangement. The Revenue and Customs Commissioners (the Revenue) had assessed the appellant, H, as owing a considerable amount of VAT. H's proposals for entering into an individual voluntary arrangement were rejected and the Revenue's claim was accepted. She appealed unsuccessfully to the registrar, and then to the Chancery Division. The court held that the registrar had not erred, and consequently dismissed her appeal.

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