Revenue and Customs Commissioners v Munir and others

Contempt of court – Committal. The Revenue and Customs Commissioners (the Revenue) had presented a petition for a sum in excess of £7.7m in respect of a company for unpaid VAT. A provisional liquidator was appointed by the court to take possession of and protect the company's assets. The Revenue brought committal proceedings against the defendants, contending that three payments made out of the company's funds to a company in Dubai subsequent to the appointment of the provisional liquidator were made in contempt of court. The defendants admitted contempt. The Chancery Division, applying settled principles to the facts, sentenced them each to six months' imprisonment.

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