COMMISSIONERS OF CUSTOMS AND EXCISE v BARCLAYS BANK

[2006] 2 Lloyd's Rep. 327

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.