Winding petitions not appropriate for tax assessments subject to appeal

A winding-up petition founded on a tax assessment, which is the subject of an appeal to the Tax Tribunal, should be dismissed or stayed pending the appeal.

HMRC presented a winding-up petition against ENTA Technologies founded on 36 unpaid VAT assessments. ENTA had appealed the assessments to the First-Tier Tribunal (Tax Chamber)…

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