HM Revenue & Customs Commissioners v John Patrick Walsh

HM Revenue & Customs Commissioners v John Patrick Walsh

Mr Walsh has no real prospect of successfully defending the claim; statutory tax debts are conclusive and cannot be challenged in civil proceedings. No good reason exists to set aside or vary the default judgment. Application was not made promptly and relief from sanction is not justified. Orders for sale of properties (excluding Woodways) are granted; enforcement is lawful and proportionate under the statutory scheme and ECHR.

Parties
Claimant: HM Revenue & Customs Commissioners; Defendant: John Patrick Walsh
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Civil / Judgment
Outcome
application dismissed; claim for enforcement granted in part
Legal Topics
VAT Assessments, Income Tax Assessments, Capital Gains Tax Assessments, Charging Orders, Default Judgment, Relief From Sanctions, Unjust Enrichment, ECHR Article 6, ECHR Article 8, ECHR A1 P1
Tax Law Civil Procedure Human Rights VAT Assessments Income Tax Assessments Capital Gains Tax Assessments Charging Orders Default Judgment +5 more

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Parties

HM Revenue & Customs Commissioners

Claimant

John Patrick Walsh

Defendant

Procedural Posture

Civil / Judgment

Legal Issues

  1. 1 Whether the default judgment against Mr Walsh should be set aside or varied under CPR 13.2 or 13.3
  2. 2 Whether Mr Walsh has a real prospect of successfully defending the claim
  3. 3 Whether there is other good reason to set aside or vary the judgment

Ratio Decidendi

Mr Walsh has no real prospect of successfully defending the claim; statutory tax debts are conclusive and cannot be challenged in civil proceedings. No good reason exists to set aside or vary the default judgment. Application was not made promptly and relief from sanction is not justified. Orders for sale of properties (excluding Woodways) are granted; enforcement is lawful and proportionate under the statutory scheme and ECHR.

Court Disposition

application dismissed; claim for enforcement granted in part

Orders

  • Application to set aside or vary default judgment dismissed.
  • Orders for sale of all properties subject to final charging orders except Woodways granted.