Abbey Forwarding Limited was a reputable and established bonded warehouse which operated from premises in east London from 1971 until the beginning of 2009. In February of 2009 Her Majesty’s Revenue & Customs (“HMRC”) raised assessments against the company for approximately £6 million and at an ex parte hearing successfully applied to have the company placed into provisional liquidation on the basis that the company had actively participated in diversion fraud. The HMRC appointed liquidator immediately brought proceedings against the directors for breach of fiduciary duty alleging fraud against 3 of the directors. The basis for the claim and provisional liquidation by HMRC was that the directors fraudulently, or in the alternative negligently, allowed loads of duty suspended alcohol to be illegally diverted and sold onto the UK market.
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