HM Revenue & Customs v Ali [2011] EWHC 880 (Ch) (23 March 2011)

HM Revenue & Customs v Ali [2011] EWHC 880 (Ch) (23 March 2011)

The court has jurisdiction to grant and continue a freezing order in support of HMRC's statutory tax claim, even before the debt is payable, as the assessment creates a sufficient present interest and statutory debt; the risk of dissipation justifies the relief.

Citation
[2011] EWHC 880 (Ch)
Parties
Claimant: Commissioners for Her Majesty's Revenue & Customs; Defendant: Mr Imtiaz Ali
Jurisdiction
England and Wales
Judgment Date
23 March 2011
Procedural Posture
Application to Continue Freezing Order / Post Without Notice, Return Hearing
Outcome
Freezing order continued
Legal Topics
Freezing Injunctions, PAYE Liability, Income Tax Assessments, Jurisdiction for Interlocutory Relief
Civil Procedure Tax Law Freezing Injunctions PAYE Liability Income Tax Assessments Jurisdiction for Interlocutory Relief

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Parties

Commissioners for Her Majesty's Revenue & Customs

Claimant

Mr Imtiaz Ali

Defendant

Procedural Posture

Application to Continue Freezing Order / Post Without Notice, Return Hearing

Legal Issues

  1. 1 Whether the court has jurisdiction to grant or continue a freezing order before tax debt is payable
  2. 2 Whether HMRC has a sufficient cause of action to support a freezing order
  3. 3 Risk of dissipation of assets by the defendant

Ratio Decidendi

The court has jurisdiction to grant and continue a freezing order in support of HMRC's statutory tax claim, even before the debt is payable, as the assessment creates a sufficient present interest and statutory debt; the risk of dissipation justifies the relief.

Court Disposition

Freezing order continued

Orders

  • Freezing injunction against Mr Imtiaz Ali continued pending resolution of substantive tax proceedings