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Insolvency Law

Expert guidance on all aspects of corporate and personal insolvency

09 FEB 2011

HMRC v Millichap (liquidator of Gloucester Foods Ltd) [2011] BPIR 145

HMRC submitted a proof in a liquidation. The liquidator allowed it in a reduced sum, asserting that set-off applied in respect of a VAT refund claim that the company had. HMRC appealed. Registrar Jacques allowed the appeal to proceed out of time and allowed the appeal.


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