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From: Gary Withey <gary.withey@collyerbristow.com> Date: 12 August 2011 To: David Grier <DGrier@mcr.uk.com>, ctw@libertycapital.biz

Gary Withey

Partner

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(Direct) +44 (0)20 7468 7334

From: David Wilson [mailto:dwilson@warnersllp.com] Sent: 12 August 2011 08:45 To: Gary Withey Subject: RE: Advice

Morning Gary,

Sorry I was unable to speak with you yesterday afternoon, I was away from the office at meetings. I can answer the questions as follows, and if you want a word just let me know.

1. Summary Warrants are issued by the Sheriff Court for Tax or Rates/Council Tax debts.

2. HMRC and the local Councils can apply for a Summary Warrant. The application does not

have to be intimated to the other party and is usually granted without question. Once granted it is the

equivalent of a decree or judgement from the Court, and can be enforced by the same means as a decree.

3. I’m not sure that there is any procedure for getting the Warrant withdrawn, but you can apply

separately for an Interdict (Injunction) against taking further steps to enforce it. If a Charge for Payment is later served, for instance, then the Court of Session has power to suspend the Charge and interdict against proceeding with a Petition for Winding Up. But Interdict would only be granted if it can be shown that there is a good defence to the claim, or that the creditor has barred itself from enforcement action (e.g. by reaching agreement to allow payment over a period.)

4. See above.

5. As above, it is really the next step in enforcement procedure that can be suspended and

coupled with Interdict.

The next step after serving notice of a Summary Warrant is usually either to arrest the Bank account (which will only attach such funds as are at credit of it at the time of service) or to present a Petition to Wind Up. Our Caveat should prevent any immediate appointment of a Liquidator if they try Winding Up, but the Court would then grant warrant to serve and intimate the Petition and there would be a period of 8 days after service to lodge Answers.

Sometimes HMRC will obtain a Summary Warrant then desist from taking the next steps, in the hope that the Warrant alone will prompt payment.

If we seek an Interdict then at least at the early stage of asking for Interim Interdict I would hope that the explanation given would be enough. That decision is generally based on whether there is a probable cause and on the balance of convenience. It would probably also be best to specify what

steps have been taken to get on top of it once the claim became known, and the Court could also insist on consignation of all or part of the sum claimed.

I hope this answers your questions. Solicitors rarely deal with Summary Warrants and I would be happy to research it in more detail today and let you have some more definitive answers if you think that would be useful. Just let me know.

Best wishes,

David

From: Gary Withey [mailto:gary.withey@collyerbristow.com] Sent: 11 August 2011 17:53 To: David Wilson Subject: Advice

David,

HMRC have a summary warrant for payment of monies against GRFC plc. This is in respect of determinations issued against the club on or around 20 May this year. On or around the same date, the FD was suspended. I have checked with all the directors and none of them or indeed any advisor to the club was given a copy of the determinations.

Could this be a ground for seeking an injunction against HMRC for enforcement.

Can you also let me know the procedure for a summary warrant:

1. Who issues it?

2. Upon whose instructions do they act?

3. How easy are they to get withdrawn?

4. Who can withdraw them?

5. Can they be suspended?

Many thanks

Gary Withey

Partner

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(Direct) +44 (0)20 7468 7234

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From: David Grier [mailto:DGrier@mcr.uk.com] Sent: 10 August 2011 12:32 To: 'Craig Whyte' Cc: Gary Withey Subject: FW: Papers

I am speaking with HMRC regarding a possible interim payment in order to withdraw the action.

Will update asap.

Regards,

David Grier Partner MCR 43-45 Portman Square London, W1H 6LY

From: Amanda Millar [mailto:AmandaMillar@rangers.co.uk] Sent: 10 August 2011 10:34 To: David Grier Subject: Papers

Hi David,

As per our phone call, please find attached the papers I have received this morning.

Regards

Amanda

From: Craig Whyte <ctw@libertycapital.biz> Date: 12 August 2011 04:33 To: Gary Withey <gary.withey@collyerbristow.com>

I think we need to get an interdict to stop enforcement asap

From: Gary Withey <gary.withey@collyerbristow.com> Date: 12 August 2011 04:45 To: Craig Whyte <ctw@libertycapital.biz>

I think so to.

I am not entirely sure they are playing straight with David.

Regards

Gary Withey

Partner

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(Direct) +44 (0)20 7468 7334