The Inland Revenue can only garnishee an account if they know the branch sort code and account number.
The real aim of garnishee relief is to obtain an order absolute requiring HSBC to meet the judgment debt in England.
It executed upon the judgment by a garnishee order against the Prague bank 's account with the London Merchant Bank in London.
The unpaid amount may be the subject of garnishee proceedings or a charging order.
The garnishee procedure goes back to the Common Law Procedure Act 1854.
But is the fact that a debt has a foreign situs necessarily a bar to garnishee relief?