||All England Reporter
|| All ER (D) 103 (Mar)
||Philip Jones (instructed by the Solicitor for the Inland Revenue) for the Inland Revenue.
||Lucy Frazer (instructed by Isadore Goldman) for the liquidator.
||Gabriel Moss QC (instructed by Walker Morris) for the respondents.
||8 March 2002
Disclosure - Company documents - Application to vary or discharge disclosure order - Inland Revenue commissioners issuing proceedings against insolvent company - Liquidators disclosing certain documents to Inland Revenue pursuant to court order - Respondents applying to court to vary or discharge disclosure order - Whether disclosure order should be varied or discharged.
It was well established that in an insolvent liquidation, the only proper persons to invoke the court's jurisdiction were creditors, and the liquidator of the company was entitled to possession of the company property. In the instant case, the respondents had failed to show that they had a substantial basis for being heard, and their application for a variation or discharge of the disclosure order would be dismissed.
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