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

On issue i) I find that the Company was properly served at the registered office appearing on the Company House Register.

On issue ii) I find that there is no genuine and substantial cross-claim.

The injunction restraining advertisement made on 23 January 2025 shall be discharged.

HMRC raised an issue about the failure of the Company to provide full and frank disclosure at the hearing of the injunction in January 2025. Although the chronology of the HMRC debt, the engagement of the Company’s agent, and the correspondence between HMRC and Liberty does not appear to have been before the Judge at the hearing in January 2025, as a result of the findings on issue i) and issue ii) it is unnecessary to make the findings I have been asked to make.

HMRC had served the Petition on the Company more than 7 clear days before it sent a notice to the London Gazette advertising the Petition.

HMRC did not deliberately breach the injunction restraining advertisement.

This judgment will be handed down remotely in the usual way. I invite the parties to agree an order.