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Williams v Glover & Pearson (re GP Aviation Group International Ltd)

In Williams v Glover & Pearson (re GP Aviation Group International Ltd) (Ch D – 4 June) a company (G) sold its assets in 2004 and ceased trading. In 2008 it went into liquidation. In 2009 HMRC submitted a proof of debt for unpaid corporation tax for 2003 and 2004. In 2010 G’s liquidator began proceedings against G’s two former directors alleging misfeasance. In 2012 HMRC issued discovery assessments on G charging further corporation tax in respect of the disposal of G’s assets. The liquidator appealed against these assessments but subsequently indicated that he had ‘doubts as to the merits of the substantive appeals’. The directors requested that the appeals should be assigned to them and the liquidator applied to the Ch D for directions under Insolvency Act 1986 s 167(3). The Ch D held that the right to appeal could only be exercised...

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