To ask the Chancellor of the Exchequer if he will assess the implications of recent events at Leeds United Football Club for the effectiveness of the rules for the taxation of companies in administration. (141258)

I cannot comment on the affairs of any particular taxpayer.

When companies enter administration they remain liable to pay taxes. Their affairs come under the control of the administrator who should on their behalf pay taxes arising during administration as an expense of and subject to the assets available in the administration.