COMMISSIONERS OF CUSTOMS AND EXCISE v. BARCLAYS BANK PLC [2004] EWHC 122 (Comm)
[2004] 1 Lloyd's Rep. 572
QUEEN’S BENCH DIVISION(COMMERCIAL COURT)
Before Mr. Justice Colman
Banking - Freezing injunction imposed on account holder’s assets to secure arrears of Value Added Tax - Bank erroneously making payments out of accounts - Commissioners obtaining judgment against account holders - Whether Bank owed duty of care to Commissioners.