BANKRUPTCY REGISTRAR HAS NO JURISDICTION TO GIVE 'ADVICE' TO FTT

摘要

In HM Revenue & Customs v Ariel [2016] EWHC 1674, Mr Ariel was the trustee in bankruptcy for Mr Halabi, and HMRC had advised him that they would be approaching the FTT for permission to issue him with a third party notice under Finance Act 2008 (FA 2008), Sch 36, para 3. Ariel objected on the grounds that he was intending to seek directions from the bankruptcy court under the Insolvency Act 1986 (IA 1986), S303(2). It would therefore not be appropriate for the tribunal to approve the notice until that application had been determined.