Disclose to all

ABC traded in mobile telephones and computer equipment and was party to a major VAT fraud. A winding up order was made in respect of the company and a provisional liquidator appointed. HMRC were the only creditor.

Criminal prosecution authorities in the Netherlands had obtained information relevant to the fraud and the Revenue and Customs Prosecuting Office sought copies of the relevant materials pursuant the Crime (International Co-operation) Act 2003 s 7 and various European mutual legal assistance conventions.

The Dutch authorities consented to passing information to HMRC but objected to disclosure to a third party i.e. the liquidator.

The liquidator said that as the Revenue was ABC’s only creditor the liquidation was being conducted on the department's behalf. It therefore applied to the court under Insolvency Act 1986...