5 Jul 2007
ROUNTREE & ANOR V COMMISSIONER OF INLAND REVENUE HC HAM CIV 2007-419-000289
- Citation
- openlaw-fb881a2a_b540_4617_be0b_77fa740c4318.pdf
- Court
- High Court
The application to set aside the bankruptcy notices was refused because the debtors failed to show payment or a qualifying counterclaim/set-off under s19(1)(d) Insolvency Act 1967, the District Court had jurisdiction to enter judgment under s156(2) Tax Administration Act 1994, and the alleged defects, bias or jurisdictional challenges did not provide a basis to invoke the Court's inherent jurisdiction or judicial review.