Re a Debtor No. 784 of 1991, The Debtor v Inland Revenue Commissioners and Official Receiver.  BTC 8082
Judgment delivered 13 April 1992.
Bankruptcy – Jurisdiction of court to grant petition – Requirement that debtor within three years of presentation of petition had carried on business in England and Wales – Whether business ceased when sold or whether deemed to have continued until all trade debts including tax had been paid – Insolvency Act 1986, sec. 265(1)(c)(ii).