Summary
The Bankruptcy Court did not have jurisdiction over a third party information notice issued by HM Revenue and Customs (HMRC) to a trustee in bankruptcy in respect of a bankrupt individual’s financial affairs.
Background
A bankruptcy order was made against an individual (Mr H). A trustee in bankruptcy was appointed. HMRC wrote to the trustee stating that the First-tier Tribunal (FTT) would be approached for permission to issue the trustee with a third party information notice (under FA 2008, Sch 36, para 2) ‘in relation to all documents you hold in relation to [Mr H’s] financial affairs’.
HMRC subsequently made a written application for a ‘without notice’ FTT hearing, which would be held in private. It also included a draft notice setting out the documents sought from the trustee. However, the trustee made a written
