Revenue And Customs v Direct Affinity Events Ltd & Ors [2019] EWHC 3063 (Ch) (10 December 2019)

Revenue And Customs v Direct Affinity Events Ltd & Ors [2019] EWHC 3063 (Ch) (10 December 2019)

The Official Receiver's administration and general fees under the 2016 Order are only recoverable from chargeable receipts realised from the insolvent estate. If no such receipts exist, the Official Receiver may retain the petition deposit towards the administration fee but cannot claim the balance or the general fee from the petitioner. The court retains discretion to order payment of actual costs incurred by the Official Receiver from the petitioner if the deposit is insufficient, but not the full statutory fees absent chargeable receipts.

Citation
[2019] EWHC 3063 (Ch)
Parties
Petitioner: HM Revenue and Customs; Respondent: Direct Affinity Events Limited; Respondent: Brian Mee Associates Limited; Respondent: Lesgo Express Import and Export Limited; Respondent: The Official Receiver
Jurisdiction
England and Wales
Judgment Date
10 December 2019
Procedural Posture
Winding Up Petitions (company Insolvency) / Post Rescission, Costs Determination
Outcome
Official Receiver entitled to retain deposit; further actual costs (if any) to be assessed and may be ordered against HMRC if not agreed.
Legal Topics
Winding Up Petitions, Official Receiver's Fees, Costs in Insolvency Proceedings, Interpretation of Insolvency Proceedings (fees) Order 2016, Rescission of Winding Up Orders
Insolvency Law Company Law Winding Up Petitions Official Receiver's Fees Costs in Insolvency Proceedings Interpretation of Insolvency Proceedings (fees) Order 2016 Rescission of Winding Up Orders

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Parties

HM Revenue and Customs

Petitioner

Direct Affinity Events Limited

Respondent

Brian Mee Associates Limited

Respondent

Lesgo Express Import and Export Limited

Respondent

The Official Receiver

Respondent

Procedural Posture

Winding Up Petitions (company Insolvency) / Post Rescission, Costs Determination

Legal Issues

  1. 1 Whether the Official Receiver is entitled to recover the administration fee and general fee from the petitioner when a winding up order is rescinded and no chargeable receipts are realised.
  2. 2 Whether the Official Receiver can claim the balance of statutory fees from the petitioner beyond the deposit when no assets are realised.
  3. 3 Whether the court retains discretion to order payment of actual costs incurred by the Official Receiver in such circumstances.

Ratio Decidendi

The Official Receiver's administration and general fees under the 2016 Order are only recoverable from chargeable receipts realised from the insolvent estate. If no such receipts exist, the Official Receiver may retain the petition deposit towards the administration fee but cannot claim the balance or the general fee from the petitioner. The court retains discretion to order payment of actual costs incurred by the Official Receiver from the petitioner if the deposit is insufficient, but not the full statutory fees absent chargeable receipts.

Court Disposition

Official Receiver entitled to retain deposit; further actual costs (if any) to be assessed and may be ordered against HMRC if not agreed.

Orders

  • Official Receiver may retain the petition deposit in each case.
  • Any actual costs incurred by the Official Receiver exceeding the deposit may be assessed and, if appropriate, ordered to be paid by HMRC.