Quote J20="J20"Isn't that though what washappening before this hearing?'"
From reports HMRC were due to withdraw the petition, but did not at the hearing. I have seen nothing to explain why, but it could be they could not find the suggested payment in time for the hearing or their Counsel was not properly briefed on this petition (HMRC's Counsel is likely to be dealing with a substantial number of petitions on one list - when I used to do them at the RCJ the courtroom was like something out of Victorian times with the number of barristers, solicitors and respondents attending). HMRC does not appear to have pressed ahead, however, to get an order on the petition, which they would have done if they were sure no payment had been made.
Crusaders' Counsel standing there and saying it had been paid would not be enough for a dismissal and the Registrar would not look at any supporting evidence.