Accountants required to produce documents to assist liquidators
In the High Court decision of Jackson v Baker Tilly (unreported, 10 April 2014), the liquidators of an insolvent company successfully applied for the company’s accountants to produce documents detailing their dealings with the company.
The accountants had audited the company’s accounts in the period before it became insolvent. During the liquidation process, the liquidators became concerned about several tax issues and concluded that the accountants may hold relevant information that could assist them. They requested information concerning the company and its promotion, formation, business, dealings, affairs or property, pursuant to s.235 and s.236 of the Insolvency Act 1986…
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