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I have now received a letter from HMRC which issues a repayment of the £400 . The cheque is made out -Account of payee only- in the name of the dissolved company - which no longer has any existence. I understand Bona Vacantia. Through Lawyers in the City I am aware that companies can be re-setup, if the monies to be returned are substantial, and worth the cost and effort of the exercise. In my case that would not be sensible.
I would be quite happy for the money to go a nominated charity.
Since HMRC caused the problem, by not repaying promptly, I do not think that it would be right for the money to become crown property because of Bona Vacantia.
I am not surprised that they do not pay any interest - after all they are - HMRC but there was an opportunity cost to the £400 and some interest should be forthcoming.
How should I proceed in my position?
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Hamilton
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