COMMISSIONERS OF CUSTOMS AND EXCISE v BARCLAYS BANK

[2006] Lloyd's Rep Plus 67

HOUSE OF LORDS

Before Lord Bingham of Cornhill, Lord Hoffmann, Lord Rodger of Earlsferry, Lord Walker of Gestingthorpe and Lord Mance

Banking – Duty of care owed by bank – Commissioners obtaining freezing injunction against bank’s customer in respect of unpaid VAT – Bank paying sums out of account despite injunction – Test for duty of care – Whether bank assumed responsibility to Commissioners – Whether duty arose from court’s order.