Hi, I am hoping some one here can help. Background - I have occasionally sub contracted to a Ltd company, as part of my due diligence I have a watch on them with companies house. The company has recently appointed a voluntary liquidator - this is not an issue for my company as all payments are up to date and no services have been provided since the last payment was made. The statement of affairs on companies house shows over 175k owing to HMRC. This LTD is a one man outfit so I suspect some foul play for this amount of debt to arise(?). Am I right in thinking that it likely HMRC will pursue the director personally to recover a sum of this amount? I ask because I am currently in negotiations with the sole director of this company to purchase a personal asset of theirs. I am considering holding out on the deal at the moment in case HMRC put a charge on the asset . Is this a possibility?