![CR-2025-007581 - [2025] EWHC 2208 (Ch)](https://backend.juristeca.com/files/emisores/logo_O3rEzCI.png){kind=logo}
The issues
The issues
There is a preliminary issue that I shall deal with briefly at paragraph 53 below. Other than the preliminary issue, the parties agreed on the following issues which, if the Company is successful on both, will result in a dismissal of the Petition:
Whether the Company had been validly served with the Petition. This requires the court to consider the inter-play between the Companies Act 2006 (the “2006 Act”), the Registered Office Address (Rectification of Register) Regulations 2024 (the “Regulations”) and the relevant service provisions within the Insolvency Rules (England and Wales) 2016 (the “Rules”). A sub-category of this issue is an argument that given the presentation of the Petition, if there had been no proper service the Petition should be struck out.
Whether the claimed rebate of tax owing to a trading loss is a genuine and substantial cross-claim.
It is also argued, at least on the papers, that there is a genuine and substantial cross-claim that equals or exceeds the debt.