On 23 August 2024, the Court of Appeal handed down judgment in The Commissioners for His Majesty’s Revenue and Customs v Payroll & Pension Services (PSS Umbrella Company) Limited [2024] EWCA Civ 995.

HMRC’s appeal was dismissed with the appellate court determining that the first instance judge was correct to insist upon the provision of an unlimited cross-undertaking in damages by HMRC when seeking an order for the appointment of provisional liquidators. In so finding, an application by HMRC for the appointment of provisional liquidators was distinguished from a case of a public authority seeking to enforce the law by the only means available under the governing statute.

Timothy Harry appeared alongside Ben Elliott of Pump Court Tax Chambers for the successful Respondent. They were instructed by Noble Solicitors .

Read the full judgment here