As a general rule a bankruptcy petition should be presented to the appropriate court closest to the debtor’s home or place of business. In the event that the debtor is subject to an individual voluntary

In the normal course of events when a company becomes insolvent it will be placed into an insolvency regime where the office holder will look to realise its assets and make a distribution to creditors,

The High Court has recently confirmed that the hearing of a bankruptcy petition is not the correct venue to raise a challenge to liability. Under the Council Tax (Administration and Enforcement) Regulations 1992 where an