Two cases, one English and the other Scots in the last few months have given markedly different outcomes to what happens to property that vested in the Crown when a company is removed from the register when the Company is restored to the register. In England, it revests in the Company; in Scotland it does not.

Given the large numbers of companies that go through the process of being removed without going through a formal insolvency process, we can see that this is something we will see more of.