The Court of Appeal has handed down its judgment in DG Resources Ltd v The Commissioners for His Majesty’s Revenue and Customs, a decision that clarifies how winding‑up petitions must be served, an issue with implications for the 30,000 UK businesses using the Companies House default address for receiving official mail.

Background

DG Resources Ltd owed HMRC £1.104 million.

On 11 December 2024 HMRC presented DG Resources with a winding-up petition.

The petition came before Chief ICC Judge Briggs, who made several key findings: