In Bloom and others v Pensions Regulator and others  EWCA Civ 1124 (14 October 2011), the Court of Appeal upheld the High Court's decision that, in certain circumstances, the liability of a company under a contribution notice (issued under section 47 of the Pensions Act 2004) will rank as an expense of that company's administration or liquidation.
Practical Law Restructuring and Insolvency
The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.
A free trial will give you:
Unlimited access to our online legal know-how services during the trial period
Full training and support
Six issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area