The Commissioners for Customs and Excise, The Arena Corporation Limited v The Arena Corporation Limited / Schroeder: ChD 12 Dec 2003

Mr Justice Lawrence Collins
[2003] EWHC 3032 (Ch), [2004] BPIR 375
Bailii
England and Wales
Cited by:
Appeal fromIn re The Arena Corporation Limited; Commissioners for Customs and Excise v The Arena Corporation Limited; the Arena Corporation Limited v Schroeder CA 25-Mar-2004
Sir Andrew Morritt V-C said that in the context of winding up proceedings the test for whether there is a genuine triable issue in a disputed claim, is whether the debt is bona fide disputed on substantial grounds, which, for practical purposes, is . .
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 . .
Appeal fromCustoms and Excise v Jack Baars Wholesale and others CA 3-Nov-2004
. .

These lists may be incomplete.
Updated: 12 March 2021; Ref: scu.188918