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Neutral Citation Number: [2025] EWHC 2057 (Admin)
Case No: AC-2025-LON-002199
IN THE HIGH COURT OF JUSTICE
KING’S BENCH DIVISION
ADMINISTRATIVE COURT
Royal Courts of Justice
Strand, London, WC2A 2LL
Date: 01/08/2025
Before:
THE HONOURABLE MR JUSTICE SWEETING
Between:
HM Revenue and Customs | Applicant |
- and – | |
Cheng Xing and Yan Zhang | Respondents |
Barnaby Hone (instructed by HM Revenue and Customs) for the Applicant
The Respondents did not appear
Hearing dates: 30th July 2025
Approved Judgment
This judgment was handed down remotely at 11:00am on 01.08.2025 by circulation to the parties or their representatives by e-mail and by release to the National Archives.
.............................
THE HONOURABLE MR JUSTICE SWEETING
Mr Justice Sweeting:
- Heading
- Introduction
- Background to the Case
- Declared Income of the Respondents
- Financial Analysis: 2010 to 2018
- Financial Analysis: 2018 to 2024
- 26 The Holdings (“Asset 1”)
- 27 Meadow Croft (“Asset 2”)
- 6 Goldings Crescent (“Asset 3”)
- HBOS Savings Account ending 969 (“Asset 4”)
- Relevant Law
- Unlawful Conduct
- Recoverable Property
- Property Freezing Order (PFO)
- “A good arguable case”
- Proving Unlawful Conduct by Inference
- Risk of Dissipation
- Issues for Determination
- Analysis
- Without Notice Hearing and Risk of Dissipation
- Full and Frank Disclosure
- Conclusions