THE High Court has ruled in favour of the Inland Revenue in its protracted attempts to recover almost £100 million in personal tax liability and interest from former Nissan UK chief Octav Botnar. The ruling comes two weeks after the Inland Revenue dropped a case against Botnar for alleged tax fraud relating to Nissan UK's business activities.

Last year, Botnar paid the Revenue £59 million in what was described as a full and final settlement of Nissan UK's tax liabilities, but the Revenue has continued to pursue Botnar's personal tax liability case through the courts. It is unlikely that the Inland Revenue will be able to recover the money given Botnar's few remaining assets in the UK.