Practice

The Revenue and Customs Commissioners (the Revenue) presented a creditor’s petition to wind up a company, alleging unpaid VAT. The company’s appeal to the First-Tier Tax Tribunal (FTT) against the assessment of VAT was pending. The court appointed a provisional liquidator of the company until the conclusion of the hearing of the petition and it made further orders. The company applied to discharge the earlier orders and terminate the provisional liquidation. The Companies Court, in dismissing the application, held that the court had had jurisdiction to appoint a provisional liquidator and that appointment would be ordered to continue, pending the effective hearing of the petition.