Winnington Networks Communications Ltd v Revenue and Customs Commissioners

Company – Winding up. The Revenue and Customs Commissioners (the Revenue) presented a creditor's petition to wind up the applicant company based on assessment for alleged unpaid corporation tax and alleged VAT fraud. The company appealed against the Revenue's tax assessments and applied to dismiss petition on the basis that the debt was disputed in good faith on substantial grounds. The Companies Court held that, on the evidence, the applicant's appeal had no real prospect of success and the application for the petition to be dismissed was, therefore, dismissed.

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