DMBM605480 - Pre-enforcement:
Preparing a case for enforcement: Enforcement and Insolvency
criteria: Insolvency proceedings criteria
England, Scotland, Wales, N Ireland – direct and indirect
taxes
Take insolvency action where
other methods of enforcement are not
appropriate or have been attempted without success
there is no reasonable prospect of
business rescue
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
there are no or negligible assets and/or
the overall debt position is worsening because further liability is
arising at a rate much quicker than the debtor can pay or the
assets will realise, or
this is a
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)company with assets but
distraint has been unsuccessful.
But not where
part of the amount in CCP is subject to a
suspended committal order or charging order,
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
