Ahmad v Inland Revenue

Ahmad v Inland Revenue

The application for permission to appeal was refused because the grounds of appeal were hopeless due to the exclusion of tax debts from limitation periods, the applicant was substantially insolvent, and extending time would serve no useful purpose as another bankruptcy order would inevitably follow.

Parties
Appellant/applicant: Musabbir Ahmad; Respondent/respondent: Commissioners of Inland Revenue
Jurisdiction
England and Wales
Judgment Date
01 December 2004
Procedural Posture
Civil Appeal / Application for Permission to Appeal (second Appeal)
Outcome
application refused
Legal Topics
Statutory Demand, Limitation Period, Extension of Time, Annulment of Bankruptcy, Second Appeals
Insolvency Bankruptcy Civil Procedure Statutory Demand Limitation Period Extension of Time Annulment of Bankruptcy Second Appeals

Case Brief

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Parties

Musabbir Ahmad

Appellant/applicant

Commissioners of Inland Revenue

Respondent/respondent

Procedural Posture

Civil Appeal / Application for Permission to Appeal (second Appeal)

Legal Issues

  1. 1 Whether time should be extended to appeal against the refusal to annul a bankruptcy order
  2. 2 Whether the existence of a pending appeal against refusal to set aside a statutory demand bars presentation of a bankruptcy petition under section 267(2)(d) of the Insolvency Act 1986
  3. 3 Whether the limitation period under the Limitation Act 1980 applies to tax debts

Ratio Decidendi

The application for permission to appeal was refused because the grounds of appeal were hopeless due to the exclusion of tax debts from limitation periods, the applicant was substantially insolvent, and extending time would serve no useful purpose as another bankruptcy order would inevitably follow.

Court Disposition

application refused

Orders

  • application refused
  • no order as to costs