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Chapter DMBM655780

Document Cited in Related
Vincent
Published date29 April 2016
Record NumberDMBM655780
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

  • liquidation proceedings have been commenced, that is to say

    • a petition has been presented for the compulsory winding up of a company (or a prior resolution for a creditor’s voluntary liquidation (CVL) has been passed) or
    • a resolution has been passed for the voluntary winding-up of a company
  • the company is already in liquidation
  • an administrative receiver has been appointed (this tells you that it is an appointment under a debenture and that a floating charge existed prior to the appointment)
  • a ‘notice of intention to appoint an administrator’ has been filed or a Company Administration Order (CAO) has been made (DMBM656170)
  • a bankruptcy order has been made
  • an individual Administration Order is in place in the county court
  • an Interim Order, or an application for an Interim Order (individual) has been made
  • you are seeking to enforce a partnership debt and you are told that the partnership has been wound up under...

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