XYZ v HM Revenue & Customs & Anor

XYZ v HM Revenue & Customs & Anor

Disclosure to the liquidator is permitted where the liquidation is conducted solely for HMRC's benefit, subject to undertakings limiting use to specified purposes, and section 9(2) does not preclude civil use of evidence obtained under mutual legal assistance.

Parties
Applicant: XYZ; 1st Respondent: H. M. Revenue & Customs; 2nd Respondent: The Secretary of State for the Home Department
Jurisdiction
England and Wales
Judgment Date
18 June 2010
Procedural Posture
Application Under Section 236 of the Insolvency Act 1986 / Judgment After Hearing and Interim Ruling
Outcome
Application granted subject to undertakings and saving provision.
Legal Topics
Disclosure of Information, Mutual Legal Assistance, VAT Fraud, Liquidator's Powers, Use of Evidence in Civil Proceedings
Insolvency International Cooperation Tax Law Criminal Law Disclosure of Information Mutual Legal Assistance VAT Fraud Liquidator's Powers +1 more

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Parties

XYZ

Applicant

H. M. Revenue & Customs

1st Respondent

The Secretary of State for the Home Department

2nd Respondent

Procedural Posture

Application Under Section 236 of the Insolvency Act 1986 / Judgment After Hearing and Interim Ruling

Legal Issues

  1. 1 Whether HMRC can disclose information obtained via international mutual legal assistance to a liquidator for civil purposes
  2. 2 Whether the consent of Dutch authorities covers disclosure to the liquidator
  3. 3 Whether section 9(2) of the Crime (International Co-operation) Act 2003 restricts civil use of evidence obtained

Ratio Decidendi

Disclosure to the liquidator is permitted where the liquidation is conducted solely for HMRC's benefit, subject to undertakings limiting use to specified purposes, and section 9(2) does not preclude civil use of evidence obtained under mutual legal assistance.

Court Disposition

Application granted subject to undertakings and saving provision.

Orders

  • HMRC required to produce copies of relevant documents to the applicant, limited to specified purposes unless otherwise ordered or consented to by HMRC, RCPO, and Secretary of State.
  • Copy of judgment to be sent to Dutch Minister of Justice; if objections are raised within 28 days, matter to be referred back to Court.