In August 2007 a company - Spring Salmon & Seafood Ltd. - was struck off the register of companies. On 14 July 2010, Lord Glennie granted a petition presented by the Advocate General for Scotland (on behalf of HMRC) under Section 653 ("objection to striking off by person aggrieved") of the Companies Act (1985) for the company to be restored to the register. Lord Glennie's reasons for doing so were given in a short extempore judgment, an extended version of which has recently been published: see [2010] CSOH 117. The effect of the company's restoration is to permit HMRC to levy tax due.Wednesday 1 September 2010
UK: Scotland: restoration to the register of companies
In August 2007 a company - Spring Salmon & Seafood Ltd. - was struck off the register of companies. On 14 July 2010, Lord Glennie granted a petition presented by the Advocate General for Scotland (on behalf of HMRC) under Section 653 ("objection to striking off by person aggrieved") of the Companies Act (1985) for the company to be restored to the register. Lord Glennie's reasons for doing so were given in a short extempore judgment, an extended version of which has recently been published: see [2010] CSOH 117. The effect of the company's restoration is to permit HMRC to levy tax due.
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