High Court hands down ground breaking decision on the enforcement of an undertaking supporting the appointment of a provisional liquidator

Abbey Forwarding (in liq) v HMRC [2015] EWHC 225 (Ch) decides when the court will enforce the undertaking given to support the appointment of a provisional liquidator. There was no previous authority on this issue. Ruth Hughes together with Stephen Nathan QC (Blackstone Chambers) and Sarah Harman (4 Stone Buildings) acted for HMRC.