Source: All England Reporter
Publisher Citation: [2002] All ER (D) 448 (Nov)
Neutral Citation: [2002] EWHC 2458 (Ch)
Court: Chancery Division

Lawrence Collins J

Representation Paul Girolami QC and Paul Harris (instructed by Moon Beever) for the commissioners.
  George Bompas QC and Peter Griffiths (instructed by Penningtons) for the company.
  Anthony Mann QC and Adam Deacock (instructed by Hammond Suddards Edge) for the provisional liquidator.
Judgment Dates: 29 November 2002


Companies - Winding up - Petition - Defence - Appeal in respect of excise duty and VAT pending in VAT and Duties Tribunal - Security not required on grounds of hardship Effect of appeal on making of winding up order - s 12(3) - s 73(9).

The Case

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