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Bankruptcy petition success


04 June 2025


Michael Avient has successfully appeared for the taxpayer in HMRC v N Tuck. The Court dismissed HMRC’s petition for bankruptcy as an abuse of process, finding the taxpayer’s arguments fatal to the petition and HMRC’s pursuit of it unwise. The Court also found the taxpayer undertook well-argued correspondence with HMRC, receiving no constructive response and a threat by HMRC to injunct the taxpayer. Costs were awarded to the taxpayer on an indemnity basis.

 

This follows Michael Avient’s successes in the First-tier tribunal in Edenshire Jewellery and Watches Ltd v HMRC, (instructed by inTAX) where HMRC withdrew part way through the hearing and agreed to pay costs of £18,596 and in R (oao Qubic Tax Ltd) v HMRC, in the Administrative Court, where the taxpayer obtained permission to judicially review the issue of accelerated payment notices.



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