HMRC winding-up petition: abuse of process | Practical Law

HMRC winding-up petition: abuse of process | Practical Law

The High Court has held that a VAT assessment being appealed to the First-tier Tribunal was the subject of genuine and substantial dispute so it could not form the basis of a winding-up petition.

HMRC winding-up petition: abuse of process

Practical Law UK Articles 4-565-4785 (Approx. 4 pages)

HMRC winding-up petition: abuse of process

by Clifford Chance LLP and Practical Law Restructuring and Insolvency
Published on 24 Apr 2014
The High Court has held that a VAT assessment being appealed to the First-tier Tribunal was the subject of genuine and substantial dispute so it could not form the basis of a winding-up petition.