§ Mr. Peter Rees
The appointment of a liquidator in a case of a company failing to meet its tax liabilities is a matter for the court following presentation of a petition by the collecting department, i.e. Customs and Excise or Inland Revenue as the case may be. The stage at which, if at all, liquidation proceedings for the enforcement of a tax liability are initiated depends substantially on the circumstances of the given case. In straightforward instances of failure to furnish VAT returns and pay tax, liquidators are normally appointed about 12 months after the tax became due. That will not necessarily be typical as regards all taxes but the interval would seldom be less in broadly similar circumstances.