By a Part 7 claim, the Respondent to a bankruptcy petition presented by Her Majesty’s Revenue and Customs (‘HMRC’), Emma Hope, seeks to set aside a previous judgment of the High Court, on the ground that the it was obtained as a result of fraudulent misrepresentations. The claim also seeks damages for HMRC’s ‘acts of fraud and/or negligence/and or breach of statutory duty’. The Revenue now applied to strike out the claim.
Held: It was struck out.
 EWHC 812 (Ch)
England and Wales
Insolvency, Taxes Management
Updated: 26 March 2022; Ref: scu.583988