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Customs and Excise v Anglo Overseas Ltd: ChD 5 Oct 2004

Judges:

The Honourable Mr Justice Lewison

Citations:

[2004] EWHC 2198 (Ch), [2005] BPIR 137

Links:

Bailii

Statutes:

Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

Jurisdiction:

England and Wales

Cited by:

CitedRe Autotech Design Ltd, HMRC v Autotech Design Ltd ChD 2006
Michael Briggs QC summarised the approach to be adopted by the court at the hearing of for the appointment of an interim liquidator pending the hearing of an insolvency petition brought by the Revenue: ‘Although the formulations of the approach to . .
CitedRevenue and Customs v SED Essex Ltd ChD 14-Jun-2013
Liquidator confirmed despite VAT challege
The Revenue sought the winding up of the company for non-payment of substantial arrears of VAT. The revenue had declined to allow VAT input claims. The company said that the petition was wrong since the debt was genuinely disputed.
Held: The . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise, Company, Insolvency

Updated: 21 June 2022; Ref: scu.215859

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