G-RICH
HMRC have not been able to claim preferential status in insolvent estates since the Enterprise Act 2002 came into force
Quote from HMRC web site
"References to Crown preference have been removed. HMRC does not have preferential status in the distribution of the assets of an insolvent estate. The former Departments of Customs & Excise and Inland Revenue both lost preferential status on 15 September 2003 under the provisions of the Enterprise Act 2002. At the time of publishing, the Crown still has preferential status in the distribution of the assets of insolvent businesses in Northern Ireland."