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Amended proof of debt accepted as revenue commissioners relinquish security in bankruptcy case
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High Court dismisses an application by a bankrupt individual seeking to disallow the Revenue Commissioners' amended proof of debt claim in his bankruptcy estate, on the grounds that the Revenue Commissioners acted within the statutory framework and that there was no abuse of process or estoppel preventing them from amending their proof of debt.
Bankruptcy Act 1988 - Revenue Commissioners - Official Assignee (OA) - proof of debt (PoD) - unsecured creditor - secured creditor - judgment mortgage - High Court - Court of Appeal - abuse of process - estoppel - Statute of Limitations - adjudication - personal insolvency practitioner (PIP) - act of bankruptcy - bankruptcy summons - secured assets - estate realisation - creditors' dividend.
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