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Insolvency Law

Expert guidance on all aspects of corporate and personal insolvency

10 JUN 2011

Revenue & Customs Commissioners v Earley (Ch D, The Chancellor, 11 May 2011), BPIR (forthcoming)

HMRC alleged E owed over £ 4 million in tax. E proposed an IVA, 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.


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