Petitions to Wind-up Companies and Tax Tribunals

The request was partially successful.

Pearl Lily & Co Accountants

Dear HM Revenue and Customs,

I am requesting the following information under the Freedom of Information Act for calendar year 2017.

(Q1) How many petitions to wind-up in the matter of a company and the Insolvency Act did HMRC present in 2017?

(Q2) How many HMRC decisions against companies were under appeal at tribunal with HMCTS during 2017?

(Q3) Of the HMRC decisions under appeal counted in (Q2) how many appeals were lodged by a Company with an HMCTS tribunal before a petition to wind-up was presented by HMRC in the matter of the same Company, a company counted in answer to (Q1)?

(Q4) Of the HMRC petitions counted in (Q3), those with antecedent tribunal appeals, how many petitions included in their ex-parte applications for leave to issue a bankupcy petition a disclosure of the antecedent tribunal appeal?

(Q5) Of the HMRC petitions counted in (Q3), those with antecedent tribunal appeals, how many petitions included in their ex-parte applications for leave to issue a bankupcy petition a statement of truth that the debt was not disputed?

Yours faithfully,

Pearl Lily & Co Accountants

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

Our ref: FOI2018/02477

Dear Pearl Lily & Co Accountants,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 10th November which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Pearl Lily & Co Accountants,

I am writing in response to your request for information, received 10th
November.

Yours sincerely,

HMRC Freedom of Information Team