Revenue and Customs v Crossman

Revenue and Customs v Crossman

HMRC is entitled to a bankruptcy order for the unpaid balance of excise duty after crediting the amount paid under the confiscation order. There was no clear and unambiguous representation or policy preventing such recovery, no reliance by the respondent, and no injustice or futility established. HMRC’s failure to disclose their intention to pursue civil proceedings did not bar the order as no prejudice or alternative creditors were shown.

Parties
Petitioner: Her Majesty’s Revenue and Customs; Respondent: Richard Alan Crossman (Junior)
Jurisdiction
England and Wales
Judgment Date
06 July 2007
Procedural Posture
Bankruptcy Petition / Judgment on Petition for Bankruptcy Order
Outcome
Bankruptcy order to be made against the respondent, subject to sight of the amended petition and supporting evidence.
Legal Topics
Bankruptcy, Confiscation Orders, Legitimate Expectation, Disclosure Obligations, Double Recovery
Insolvency Law Criminal Law Public Law Bankruptcy Confiscation Orders Legitimate Expectation Disclosure Obligations Double Recovery

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Parties

Her Majesty’s Revenue and Customs

Petitioner

Richard Alan Crossman (Junior)

Respondent

Procedural Posture

Bankruptcy Petition / Judgment on Petition for Bankruptcy Order

Legal Issues

  1. 1 Whether HMRC is entitled to a bankruptcy order against the respondent for unpaid excise duty after satisfaction of a confiscation order
  2. 2 Whether the respondent had a legitimate expectation that payment of the confiscation order would discharge all liability to HMRC
  3. 3 Whether HMRC’s failure to disclose intention to pursue civil proceedings at the confiscation hearing bars the bankruptcy order

Ratio Decidendi

HMRC is entitled to a bankruptcy order for the unpaid balance of excise duty after crediting the amount paid under the confiscation order. There was no clear and unambiguous representation or policy preventing such recovery, no reliance by the respondent, and no injustice or futility established. HMRC’s failure to disclose their intention to pursue civil proceedings did not bar the order as no prejudice or alternative creditors were shown.

Court Disposition

Bankruptcy order to be made against the respondent, subject to sight of the amended petition and supporting evidence.

Orders

  • Bankruptcy order against Richard Alan Crossman (Junior) for the sum of £287,484.54, subject to verification of the amended petition and evidence.