Source: All England Reporter
Publisher Citation: [2002] All ER (D) 282 (Nov)
Court: Chancery Division

Lloyd J

Representation Michael Gibbon (instructed by the Solicitor for the Inland Revenue) for the commissioners.
  Edward Davies (instructed by Andrew C Blundy) for the company.
Judgment Dates: 20 November 2002


Companies - Winding up - Petition - Unpaid tax - Application to adjourn - Consideration of relevant circumstances.

The Case

On an application to adjourn winding up proceedings based on a petition debt in respect of unpaid tax and National Insurance contributions, the court ruled that, having regard to the duration of the proceedings, the fact of a previous adjournment and the dilatory way in which the matter had been dealt with by the company, there was no alternative course open to the court but to make an order that the company be compulsorily wound up.

Practice Areas

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