CR-2025-007581 - [2025] EWHC 2208 (Ch)

This case concerns two applications made by DG Resources Ltd (the “Company”). The first application is to restrain the Commissioners for His Majesty’s Revenue and Customs (“HMRC”) from advertising a petition to wind up the Company. The second application, issued the day before the hearing, is to strike out the petition presented by HMRC on 11 December 2024 (the “Petition”). The Petition pleads that the Company is in debt to HMRC for the sum of £1,104,015.14.

In addition to the injunction application and the application to strike out, the Company opposes the Petition on two bases. The first is that it incurred a trading loss and is entitled to a tax rebate. The second, that it has acquired a claim by way of an assignment against HMRC. It is argued that the assigned claim for loss exceeds the debt claimed on the face of the Petition.