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MR NORRIS J:
 I have before me two without notice applications for the appointment of provisional liquidators in relation to the affairs of Bartel Networks Limited and Winnington Networks Limited.
 The petitions for the winding up of these companies were issued today at the suit of HMRC. The petition against Winnington is founded on historic VAT assessments in the sum of £2.844 million. Those assessments are under appeal but notwithstanding the appeal, the sums remain due and payable. The petition is also founded upon contingent or perspective debts relating to an assessment which is due to be served in the immediate future in the sum of £5.945 million in respect of unpaid VAT. As far as Bartel is concerned, its petition is also founded upon a historic assessment in the sum of £273,455 and debts contingently or prospectively due in respect of assessments due for service in the sum of £8.668 million.
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