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Insolvency Law

Expert guidance on all aspects of corporate and personal insolvency

11 JAN 2012

Commissioners for Her Majesty's Revenue and Customs v Earley [2011] EWHC 1783 (Ch), [2011] BPIR 1590 (Chancery Division, Sir Andrew Morritt (The Chancellor), 11 May 2011)

HMRC alleged E owed over £4m in tax. E proposed an Individual Voluntary Arrangement, whereby he proposed to reduce the tax debt to £100,000. HMRC informed the nominees of its intention to reject the proposal and pursue the full debt. E was made bankrupt and obtained, without notice, an injunction restraining HMRC from voting against the IVA. HMRC did not vote and the IVA was approved.


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