There might have been a surplus after paying the debts due to the Inland Revenue (the major creditor).
Held: The way forward was for the trustee to agree the tax liability with the Revenue but only with the consent of the bankrupt. Walton J said: ‘So in substance it is really a question between the bankrupt and the Revenue with the trustee holding a watching brief to see that neither of them makes any fatal errors.’
 1 WLR 183
England and Wales
Cited – Singh v HM Revenue and Customs UTTC 15-May-2010
UTTC JUDICIAL REVIEW – the concession of ‘equitable liability’ known as the Noble practice – standing to bring judicial review proceedings – no.
The bankrupt objected to the attempted proof by the Revenue in . .
These lists may be incomplete.
Updated: 01 June 2021; Ref: scu.564437