THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTSOMS v DAVID GERALD VIVIAN FITZWILLIAM DE FREITAS

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTSOMS v DAVID GERALD VIVIAN FITZWILLIAM DE FREITAS

The petition is not dismissed as none of the grounds advanced by the debtor warrant dismissal. The complaint process is not ongoing in substance, the debtor has not demonstrated ability to pay all debts, factual errors in the petition were corrected and caused no prejudice, and HMRC did not breach its Equality Act duties. However, an adjournment is granted for 90 days to allow the debtor to pay the petition debt via equity release, given credible evidence and consent of both parties.

Parties
Petitioner: THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS; Debtor: DAVID GERALD VIVIAN FITZWILLIAM DE FREITAS
Jurisdiction
England and Wales
Judgment Date
04 August 2022
Procedural Posture
Bankruptcy Petition / Final Hearing With Judgment and Orders
Outcome
Petition adjourned for 90 days; not dismissed.
Legal Topics
Bankruptcy, Public Sector Equality Duty, Reasonable Adjustments, Mental Health, Statutory Demand, Adjournment, Complaints Process
Insolvency Disability Law Public Law Bankruptcy Public Sector Equality Duty Reasonable Adjustments Mental Health Statutory Demand +2 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 7 Authorities cited 8 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS

Petitioner

DAVID GERALD VIVIAN FITZWILLIAM DE FREITAS

Debtor

Procedural Posture

Bankruptcy Petition / Final Hearing With Judgment and Orders

Legal Issues

  1. 1 Whether the bankruptcy petition should be dismissed due to ongoing complaint process
  2. 2 Whether the debtor is able to pay all debts
  3. 3 Whether factual errors in the petition warrant dismissal

Ratio Decidendi

The petition is not dismissed as none of the grounds advanced by the debtor warrant dismissal. The complaint process is not ongoing in substance, the debtor has not demonstrated ability to pay all debts, factual errors in the petition were corrected and caused no prejudice, and HMRC did not breach its Equality Act duties. However, an adjournment is granted for 90 days to allow the debtor to pay the petition debt via equity release, given credible evidence and consent of both parties.

Court Disposition

Petition adjourned for 90 days; not dismissed.

Orders

  • Petition adjourned for 90 days to allow debtor to pay debt via equity release.
  • HMRC to re-verify and re-serve the amended petition before next hearing.