Judgment delivered 17 October 2001. In the absence of any Hong Kong authority, the Court considered the 2007 decision of the House of Lords in Customs and Excise Commissioners v Barclays Bank plc [2007] 1 AC 181. The Hong Kong Court confirmed that no such duty of care exists by following the UK House of Lords decision of Customs and Excise Commissioners v Barclays Bank plc [2007] 1 AC 181. In Customs and Excise Commissioners v Barclays Bank Plc [2007] 1 A.C. 181 (which concerned the issue of whether the bank owed a duty of care to Customs and Excise in respect of a freezing order), at para.4 Lord Bingham summarised the legal principles to be applied for establishing whether a defender, sued as causing pure economic loss, owed Court of Appeal. Sir Andrew Morritt V-C, Buxton and Arden LJJ. The disclosure request is based on a principle established in a 1974 appellant case in the House of Lords, Norwich Pharmacal Co. v. Customs and Excise Commissioners. 2 pages) Ask a question Customs and Excise v. Barclays Bank plc [2006] UKHL 28 Toggle Table of Contents Table of Contents. Barclays involved very similar factual circumstances that were more favourable to imposing a duty (in that the relevant accounts were expressly named in the injunction). The House of Lords so found in favour of Barclays Bank in their appeal against HMRC - Commissioners of Customs & Excise v Barclays Bank plc [2006] HKHL 28. Her Majesty's Commissioners of Customs and Excise v Barclays Bank Plc [2006] UKHL 28 is a leading English tort law case concerning negligent misstatement and pure economic loss. By law, banks are required to comply with requests for freezing orders and are paid for the service. Court of Appeal (Civil Division). By law, banks are required to comply with requests for freezing orders and are paid for the service. 2 thoughts on “Establishing a Duty of Care in Negligence: Her Majesty’s Commissioners of Customs and Excise v Barclays Bank plc [2006] UKHL 28” Pingback: Establishing a Duty of Care in Negligence: CGL Group Limited v The Royal Bank of Scotland plc [2017] EWCA Civ 1073 | Dominic De Saulles on Law and Litigation [2006] UKHL 28, Lord Bingham at (7). In Customs and Excise Commissioners v Barclays Bank Plc [2007] 1 AC 181 (Barclays Bank), the Plaintiffs obtained freezing orders in respect of outstanding value added tax against two companies, both of which held accounts with the Defendant, Barclays Bank. Court. The High Court had misapplied the decision of Neil Martin -v- Revenue and Customs Commissioners [2007] STC 180; The High Court had misapplied the decision of Customs and Excise Commissioners -v- Barclays Bank [2007] 1 AC 181; and Customs and Excise Commissioners v Barclays Bank plc. . Facts. Ferris J. 41 Customs and Excise Commissioner v Barclays Bank plc Customs and Excise Commissioner v Barclays Bank plc [2006] UKHL 28. Customs and Excise v. Barclays Bank plc [2006] UKHL 28 Practical Law Case Page D-000-0167 (Approx. On the same day Barclays informed the Commissioners of Customs & Excise ("Customs") of that fact, claimed that TDL was no longer eligible to be treated as a member of the Barclays Group for VAT purposes and requested Customs to exclude TDL from the Barclays Bank VAT group from midnight on 28th February 1995. Facts. Lord Mance held that, after service of the freezing orders, the Bank and the Commissioners had the most proximate of relationships, as the Commissioners were likely to be heavily dependent on the Bank’s observance of the orders (Her Majesty's Commissioners of Customs and Excise v Barclays Bank plc [2006] UKHL 28, paragraph 99). Customs and Excise Commissioners v Barclays Bank plc. 22/07/2002. When it received the request, a Barclays employee replied that it had frozen the bank account. (Redirected from Customs and Excise Commissioners v Barclays Bank ‹ The template Infobox court case is being considered for merging . The contempt jurisdiction does not provide an adequate or any remedy for the Commissioners. Judgment delivered 10 July 2000. This can explain the apparent contradiction in the Chancery Court’s reasoning in Calvert v William Hill Credit Ltd [2008] EWHC 454 (Ch) (2008) 105(14) L.S.G. Her Majesty’s Commissioners of Customs and Excise (Respondents) v. Barclays Bank plc (Appellants) [2006] UKHL 28 LORD BINGHAM OF CORNHILL My Lords, 1. There was disagreement on the issue of proximity. BAA plc v Customs and Excise Commissioners; Babcock Energy Ltd v Lodge Sturtevant Ltd; Bacal Construction (Midlands) Ltd v The Northampton Development Corporation ... Barclays Bank plc v Savile Estates Ltd ; Barclays Bank PLC v TBS & V LTD ; Barclays Bank plc v William H Brown Ltd ; Barings plc v Coopers & Lybrand; Barker v Levinson; CIN Properties Ltd v Barclays Bank; City Inn Ltd v Shepherd Construction Ltd [2003] City Inn Ltd v Shepherd Construction Ltd [2010] City of Edinburgh v Secretary of State for Scotland; ... Customs & Excise Commissioners v Morrison's Academy Boarding Houses Association; Customs & Excise Commissioners v Parkinson ; Indeed, not only is the actual test for duty of care unclear in England (see, e.g. Customs and Excise Commissioners v Barclays Bank Plc [2007] 1 A.C. 181), the test for duty of care in psychiatric harm cases is even more unsatisfactory. In the absence of any Hong Kong authority, the Court considered the 2007 decision of the House of Lords in Customs and Excise Commissioners v Barclays Bank plc [2007] 1 AC 181. [2000] BVC 332 When it received the request, a Barclays employee replied that it had frozen the bank account. Asset freezing orders were served on the bank, but within a short time the customer used the bank’s Faxpay national service to transfer substantial sums outside . Customs and Excise Commissioners v Barclays Bank plc. Customs and Excise Commissioners v A and another A v A. The Singapore Court of Appeal has … In January 2005 we reported on a decision of the Court of Appeal in the case of Commissioners of Customs and Excise v Barclays Bank plc [2004] EWCA Civ 1555 which had important consequences for a bank notified by a third party of a freezing order affecting an account held by the customer with the bank (Bird & Bird intelligence briefing - January 2005). Summary This alert brings to your attention the recent Tax Appeals Tribunal (the Tribunal) judgment in the case of Barclays Bank of Kenya (Appellant) vs. Commissioner of Domestic Taxes (Respondent) on the imposition of Value Added Tax (VAT) on interchange fees and excise duty on lending fees and interchange fees. Her Majesty's Commissioners of Customs and Excise v Barclays Bank Plc [2006] UKHL 28 is a leading English tort law case concerning negligent misstatement and … Ctrl + Alt + T to open/close. There was disagreement on the issue of proximity. [2001] BVC 606 [2001] EWCA Civ 1513. Case 14 – Customs & Excise v Barclays Bank plc 36 The Commissioners of Customs and Excise had obtained a freezing injunction over accounts held by a debtor at Barclays Bank. Therefore, no civil claim for negligence may arise against a bank for breach of a Mareva injunction order in such circumstances. facts: Customs and Excise needed to freeze the bank account of a Barclays customer. Add to portfolio Print Page PDF Download Share Page [2003] 2 WLR 210. Following the grant of a decree nisi of divorce the wife issued a claim for ancillary relief under section 24 of the Matrimonial Causes Act 19731 . COMMISSIONERS FOR CUSTOMS AND EXCISE v. BARCLAYS BANK PLC [2005] 1 Lloyd's Rep. 165 COURT OF APPEAL Before Lord Justice Peter Gibson, Lord Justice Longmore and Mr. Justice Lindsay This was in order to prevent the withdrawal of money which had been legally seized for tax evasion. [2001] BVC 606; Customs and Excise Commissioners v Barclays Bank plc. Customs and Excise Commissioners v Barclays Bank [2007] 1 AC 181 is a Tort Law case concerning the duty of care using the Caparo Test.. Facts: HM Customs and Excise Commissioners ordered Barclays Bank to put a freezing injunction on the accounts of one of their customers. Lord Justice Sales, who delivered the main judgment, was guided by the reasoning of the House of Lords in Customs and Excise Commissioners v Barclays Bank plc [2006] UKHL 28, which determined that a defendant’s duty of compliance is owed to the court, of which the remedy for non-compliance is punishment for contempt, not civil damages. In Customs and Excise Commissioners v Barclays Bank Plc [2007] 1 AC 181 (Barclays Bank) 1, the House of Lords clearly upheld the proposition that contempt of court was the only sanction that could be imposed on a bank served with notice of a freezing order, where the bank failed to comply with the terms of the order. Appeal from – Commissioners of Customs and Excise v Barclays Bank Plc ComC 3-Feb-2004 The claimant had obtained orders against two companies who banked with the respondent. Barclays has no duty of care to HMRC when it issues a freezing order on a customers' account, until it confirms that it will comply with that order. Chancery Division. Lord Mance held that, after service of the freezing orders, the Bank and the Commissioners had the most proximate of relationships, as the Commissioners were likely to be heavily dependent on the Bank’s observance of the orders (Her Majesty's Commissioners of Customs and Excise v Barclays Bank plc [2006] UKHL 28, paragraph 99). 42 Hedley Byrne & Co Ltd v Heller & Partner Ltd [1964] AC . 2. Customs and Excise Commissioners v Barclays Bank Plc [2006] D&C Builders v Rees [1966] Dahlia v Four Millbank Nominees [1978] Dallason v Caffery [1965] Daly v Liverpool Corp [1939] Daraydan Holidays v Solland International [2005] Darlington Borough Council v Wiltshier Northern [1995] Das v Linden Mews [2002] Davies v Davies [2014] The important question raised by this appeal is whether a bank, notified by a third party of a freezing injunction granted to the third BARCLAYS BANK, LTD. v. 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