The Business Law Reports
[2015] Bus LR 882
Chancery Division
Abbey Forwarding Ltd (in liquidation)
v
Revenue and Customs Commissioners
[2015] EWHC 225 (Ch)
2014 Nov 11–
13;
2015 Feb 6
David Richards J
Insolvency— Liquidation— Provisional liquidator— Undertaking as to damages— Commissioners presenting winding up petition on basis of assessed unpaid excise duty— Commissioners giving undertaking in damages on appointment of provisional liquidator— Company wound up— Commissioners subsequently withdrawing assessments— Company seeking to enforce undertaking as to damages— Whether court having jurisdiction enforce undertaking notwithstanding making of winding up order— Whether failure to apply to discharge appointment or oppose winding up petition bar to enforcement of undertaking— Effect of delay on enforcement— Whether public interest against enforcement of undertaking given by commissioners
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