Hope v Revenue And Customs

Hope v Revenue And Customs

The particulars of claim disclose no reasonable prospect of success for fraud, misfeasance, breach of statutory duty, or negligence. The findings of fact by Registrar Derrett and upheld on appeal are binding, and the claims are estopped and an abuse of process. There is no evidence of conscious and deliberate dishonesty by HMRC, no duty of care owed or breached, and no material misrepresentation. The claims are struck out and/or summary judgment is entered for HMRC.

Parties
Claimant: Emma Mary Constance Hope; Defendant: Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
06 April 2017
Procedural Posture
Civil (bankruptcy/part 7 Claim) / Application for Strike Out And/or Summary Judgment
Outcome
Claim struck out and/or summary judgment for HMRC
Legal Topics
Fraudulent Misrepresentation, Misfeasance in Public Office, Breach of Statutory Duty, Common Law Duty of Care, Estoppel, Summary Judgment, Strike Out Applications
Bankruptcy Civil Procedure Tax Law Fraudulent Misrepresentation Misfeasance in Public Office Breach of Statutory Duty Common Law Duty of Care Estoppel +2 more

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Parties

Emma Mary Constance Hope

Claimant

Her Majesty’s Revenue and Customs

Defendant

Procedural Posture

Civil (bankruptcy/part 7 Claim) / Application for Strike Out And/or Summary Judgment

Legal Issues

  1. 1 Whether the claim discloses a real prospect of success for fraudulent misrepresentation against HMRC
  2. 2 Whether the claim is an abuse of process or estopped by prior judgments
  3. 3 Whether HMRC owed and breached a statutory or common law duty of care to the claimant

Ratio Decidendi

The particulars of claim disclose no reasonable prospect of success for fraud, misfeasance, breach of statutory duty, or negligence. The findings of fact by Registrar Derrett and upheld on appeal are binding, and the claims are estopped and an abuse of process. There is no evidence of conscious and deliberate dishonesty by HMRC, no duty of care owed or breached, and no material misrepresentation. The claims are struck out and/or summary judgment is entered for HMRC.

Court Disposition

Claim struck out and/or summary judgment for HMRC

Orders

  • The particulars of claim are struck out.
  • Summary judgment is entered for HMRC.