Chancery Division.

Judgment delivered 27 February 1980.

Value added tax – Preferential claim from representative member of a group registration – Company in group and representative member both in liquidation – Value added tax due and unpaid from representative member – Whether Commissioners entitled to claim preferentially in winding up – Finance Act 1972, sec. 21 and 41 (now sec. 29 and Sch. 7, para. 12).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.