Ross and another v Commissioners for HM Revenue and Customs [2010] EWHC 13 (Ch), [2010] All ER (D) 49 (Jan)
Chancery Division, Henderson J, 12 January 2010
The relevant test to be applied in deciding whether a refusal to accept an offer was reasonable, pursuant to s 271 of the Insolvency Act 1986, is whether a reasonable creditor, in the position of the petitioning creditor, and in the light of the actual history as disclosed to the court, would have accepted or refused the offer.
The debtors appeared in person. Jonathan Lopian (instructed by the Solicitor for Her Majesties Revenue Commissioners) for HMRC.
The appeal before the court concerned bankruptcy orders made against the two debtors in July 2009. Both were solicitors, and former partners. The petitioning creditors were the commissioners for Her Majesty’s Revenue and Customs.
The commissioners had served statutory demands on the debtors in respect of unpaid partnership and self assessment tax liabilities. No applications were made to set aside the statutory demand. Bankruptcy petitions were presented.
The debtors offered a number
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