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England and Wales decisions
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Liquidators’ claims against two doctors failed: no proven employment contracts and no transaction at an undervalue where the payments had already been accounted for to HMRC.
It is just and equitable to wind up Purity Limited in the public interest under section 85 of the Finance Act 2022 due to substantial detriment to public revenue, lack of transparency, and continuation of a previous tax avoidance business, and compulsory liquidation is appropriate despite existing voluntary liquidation to ensure proper investigation and deterrence.
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The Commissioners for His Majesty's Revenue And Customs v Purity Limited [2025] EWHC 3401 (Ch) (23 December 2025)
HMRC obtained a public interest winding-up order against Purity Limited under section 85 of the Finance Act 2022 for operating a tax-avoidance scheme.
Speciality Steel UK Ltd, Re [2025] EWHC 2882 (Ch) (21 August 2025)
The High Court granted a winding-up order against Speciality Steel UK Limited, rejecting a further adjournment and preferring liquidation with special managers.
The company is hopelessly insolvent, debts are undisputed, no prospect of payment, and government-backed special managers are prepared; winding-up order is the preferable and justified course.
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Moulds Fencing (Torksey) Ltd & Ors v Butler & Ors [2020] EWHC 2933 (Ch) (11 November 2020)
The High Court held that the administrators had properly applied the administration objectives, rejected the creditors’ challenge, and allowed a £150,000 distribution to unsecured creditors.
Thomas Cook Group Plc & Ors, Re [2019] EWHC 2626 (Ch) (23 September 2019)
The High Court ordered the immediate winding up of 26 Thomas Cook companies, dispensed with notice, and appointed special managers to assist liquidation and repatriation.
The High Court granted winding-up petitions for 26 Thomas Cook companies, dispensed with notice, and appointed special managers to support liquidation and customer repatriation.
The High Court ordered Sovereign Hospital Services Limited to be wound up under the Insolvency Act 1986 and appointed special managers at the Official Receiver’s request.
Sovereign Hospital Services Ltd v The Official Receiver [2018] EWHC 815 (Ch) (02 February 2018)
The High Court ordered Sovereign Hospital Services Limited into compulsory liquidation and appointed special managers after finding the company insolvent and administration unfunded.
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