Assets Recovery Agency v McCormack

Assets Recovery Agency v McCormack

There is an existing cause of action for unpaid tax based on statutory obligations, and the evidence establishes a clear threat to breach those obligations; thus, the court has jurisdiction to confirm the freezing order.

Parties
Claimant: Director of the Assets Recovery Agency; Defendant: Mr. Christopher Gerrard McCormack
Jurisdiction
England and Wales
Judgment Date
30 March 2007
Procedural Posture
Civil / Interlocutory Freezing Order Confirmation
Outcome
freezing order confirmed
Legal Topics
Freezing Orders, Unpaid Tax, Proceeds of Crime, Jurisdiction, Statutory Obligations, Equitable Relief
Tax Law Criminal Law Civil Procedure Freezing Orders Unpaid Tax Proceeds of Crime Jurisdiction Statutory Obligations +1 more

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Parties

Director of the Assets Recovery Agency

Claimant

Mr. Christopher Gerrard McCormack

Defendant

Procedural Posture

Civil / Interlocutory Freezing Order Confirmation

Legal Issues

  1. 1 Whether the court has jurisdiction to grant a freezing order in the absence of a quantified cause of action
  2. 2 Whether statutory and equitable bases exist for a freezing order in tax recovery proceedings

Ratio Decidendi

There is an existing cause of action for unpaid tax based on statutory obligations, and the evidence establishes a clear threat to breach those obligations; thus, the court has jurisdiction to confirm the freezing order.

Court Disposition

freezing order confirmed

Orders

  • The freezing order granted ex parte is confirmed.