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Singh v HM Revenue and Customs; UTTC 15 May 2010

References: [2010] UKUT 174 (TCC), [2010] BPIR 933, [2010] BTC 1548, [2010] STI 1723, [2010] STC 2020
Links: Bailii
Coram: Warren J P
Ratio: 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 his bankrupty. He now renewed his application to bring judicial review.
Held: He had no standing to bring judiial review proceedings. Warren J approved the aproach suggested in Hurren, that agreement should be sought between the bankrupt and the inspector, with the trustee ensuring that any agreement was proper.
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Last Update: 07-Jun-16
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