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Adeosun v CRC, Chancery Division
The taxpayer, a GP with the NHS, failed to pay outstanding tax for the years 2007 to 2009. Ultimately, HMRC applied to have a bankruptcy order served on the taxpayer.
The taxpayer appealed against the order on the grounds that he had offered to pay the debt and that it would have a disproportionate effect on himself and his family, as his NHS contract would be terminated if he were made bankrupt.
The Chancery Division said that the registrar’s discretion with regard to making the bankruptcy order was limited where the debt had been the subject of a statutory demand which had not been paid.
The taxpayer had had ample opportunity to pay his tax and the bankruptcy order was proportionate.
The taxpayer’s appeal was dismissed.
