Addressing the issue—winding-up petitions and default registered offices (DG Resources Ltd v HMRC)
Restructuring & Insolvency analysis: The High Court held that service of a winding-up petition, where the company has a default registered office address (as set by the Registered Office Address (Rectification of register) Regulations 2024 (ROA(ROR)R 2024)), does not constitute valid service unless effected strictly in accordance with paragraph 2 of Schedule 4 to the Insolvency (England and Wales) Rules 2016 (IR 2016). In this case, HMRC’s petition was not deemed to have been properly served in accordance with IR 2016. Despite the underlying debt not being disputed, the winding-up petition was struck out. The decision clarifies the requirements for service of winding-up petitions on companies with Companies House default address and highlights the importance of strict compliance with the service regime under IR 2016. Written by Amy Halliday, associate and Luke Bergin, trainee solicitor at Addleshaw Goddard LLP.