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
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.