Market leading insight for tax experts
View online issue

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...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top