PwC has claimed the company failed to pay the firm pounds 72,447 in fees for writing a strategic review on a potential flotation or sale in 1998.
Indicii agreed earlier to pay pounds 50,000, but has not paid despite requests, according to a High Court writ.
The accountancy firm is also seeking a declaration that it is entitled to another pounds 175,000 plus VAT if Indicii Salus goes ahead with a flotation or sale.
Both parties refused to comment.
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