Achieved a 48 month settlement with HMRC on a £50k debt owed by the client company, given special circumstances. HMRC accepted the director was effectively paying a company liability personally. The creditor company had no income and the director was funding the company just to hold a lease, pending transfer.  The agreement was maintained until the lease was legally transferred some 18 months later, whilst HMRC ‘unofficially’ wrote of the balance outstanding of 30 months.