James O’Hara was instructed to oppose an application by HMRC for an Account Freezing Order over a company bank account. HMRC made an “on-notice” application for the Account Freezing Order, providing the court with a one paragraph explanation as to why the Order was sought. Upon arrival at court, the HMRC officer provided a 15 page document setting out detailed reasons why he sought the Order. Following argument, the District Judge declined to hear the application, and made it plain that information in support of an “on-notice” application for an Account Freezing Order should be served on the respondent in good time. It was entirely inappropriate to ambush the respondent at the door of court.
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