25 November 2024
HMRC v Purity Ltd [2024] EWHC 2965 (Ch)
This is the first decision considering HMRC’s new power to wind up companies on the grounds of public interest under section 85 Finance Act 2022.
In the context of a stay application, the High Court considered whether its jurisdiction in hearing section 85 petitions extends to determining public law grounds and has confirmed that public law defences are available to a company in this context.
Ben Elliott appeared with Matthew Parfitt for HMRC.
You can find a copy of the judgment here.
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