References: [2004] EWHC 18 (Ch), [2004] BPIR 543
Links: Bailii
Coram: Mr Justice Lindsay
Statutes: Insolvent Partnerships Order 1994
This case is cited by:
- Cited – Re Autotech Design Ltd, HMRC -v- Autotech Design Ltd ChD ([2006] EWHC 1596 (Ch))
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 . . - Cited – Revenue & Customs -v- SED Essex Ltd ChD (Bailii, [2013] EWHC 1583 (Ch))
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 . .