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(Chancery Division, Deeny J, 10 January 2012)
A bankruptcy order made against Q, a high-profile businessman in the Republic of Ireland, made on his own petition presented to the court in Northern Ireland, was annulled by Deeny J. On the evidence, Q had not moved his Centre of Main Interests (COMI) to Northern Ireland, and it had remained in the Republic of Ireland. Further, had it not been annulled, it would have been rescinded on the grounds of non-disclosure.
"This is the ultimate statement of where the law on IVAs is to be found in our great common law...