Revenue And Customs v Direct Affinity Events Ltd & Ors

Revenue And Customs v Direct Affinity Events Ltd & Ors

The Official Receiver's administration and general fees arise on the making of a winding up order but are only recoverable from chargeable receipts; if none exist, the Official Receiver may retain the deposit, and any excess actual costs may be assessed and ordered to be paid by the petitioner at the court's discretion.

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 / Post Rescission, Costs Determination
Outcome
Court finds that the Official Receiver may retain the deposit in each case; any excess actual costs incurred may be assessed and ordered to be paid by HMRC as petitioner, subject to court's discretion.
Legal Topics
Winding Up, Official Receiver Fees, Rescission of Winding Up Orders, Costs Assessment
Insolvency Company Law Winding Up Official Receiver Fees Rescission of Winding Up Orders Costs Assessment

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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 / Post Rescission, Costs Determination

Legal Issues

  1. 1 Whether the Official Receiver is entitled to claim administration and general fees from the petitioner after rescission of winding up orders when no chargeable receipts exist
  2. 2 Interpretation of the Insolvency Proceedings (Fees) Order 2016 regarding fee recovery
  3. 3 Court's discretion in assessing costs payable to the Official Receiver

Ratio Decidendi

The Official Receiver's administration and general fees arise on the making of a winding up order but are only recoverable from chargeable receipts; if none exist, the Official Receiver may retain the deposit, and any excess actual costs may be assessed and ordered to be paid by the petitioner at the court's discretion.

Court Disposition

Court finds that the Official Receiver may retain the deposit in each case; any excess actual costs incurred may be assessed and ordered to be paid by HMRC as petitioner, subject to court's discretion.

Orders

  • Official Receiver to retain the deposit in each case.
  • Any excess actual costs incurred by the Official Receiver to be assessed and, if appropriate, paid by HMRC as petitioner.