In the recent case of HMRC v Munir & Others[1], HMRC successfully applied to the Court for committal of three company officers for contempt of court where an order appointing a provisional liquidator was knowingly breached.
Background
United Kingdom, Insolvency & Restructuring, Litigation, Tax, RPC, Contempt of court, HM Revenue and Customs (UK)
The High Court (David Donaldson QC) has held in Enta Technologies Limited v HMRC [2014] EWHC 548 (Ch), that where a winding-up petition was brought by HMRC based on the non-payment of tax raised in assessments and the taxpayer's appeal against those assessments was pending, the winding-up court should refuse to adjudicate on the merits of the appeal and should leave that question to be dealt with by the First-tier Tribunal (Tax Chamber) ('FTT').
Background
United Kingdom, Insolvency & Restructuring, Litigation, Tax, RPC, Value added tax, Abuse of process, Liquidation, HM Revenue and Customs (UK), High Court of Justice (England & Wales)