United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1977/TC_52_113.html
Cite as: [1977] TR 247, [1977] 1 WLR 1437, [1977] WLR 1437, [1978] 1 All ER 161, 52 TC 113, [1977] UKHL TC_52_113

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Herbert Berry Associates Ltd v Inland Revenue Commissioners [1977] UKHL TC_52_113 (01 December 1977)

P.A.Y.E. (.Employer's Liability) income tax and national insurance graduated contributions unpaid - Preferential debts in Company's winding-up - Distress by Collector of Taxes under Taxes Management Act 1970 (c 9), s 61 - Within three months of distress, but before sale of distrained goods, Company went into creditors' voluntary liquidation - Whether Collector can retain benefit of distress as against liquidator - Companies Act 1948 (11 & 12 Geo 6, c 1), ss 307, 319(1), (5), (7).

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