Twizell & Anor v Entrust & Ors [2009] EWCA Civ 1192 (12 November 2009)

Twizell & Anor v Entrust & Ors [2009] EWCA Civ 1192 (12 November 2009)

The administrators' proposals did not breach the Landfill Tax Regulations; the proceeds of sale of the site were assets of the company and not held on trust for CDENT or any other environmental body. Entrust lacked standing to enforce obligations beyond its regulatory powers, and the normal rules of insolvency applied.

Citation
[2009] EWCA Civ 1192
Parties
Respondents: TWIZELL & ANR; Appellants: ENTRUST & ORS
Jurisdiction
England and Wales
Judgment Date
12 November 2009
Procedural Posture
Civil Appeal / Court of Appeal Judgment on Appeal From High Court (leeds District Registry)
Outcome
Appeal dismissed
Legal Topics
Landfill Tax, Environmental Credit Scheme, Approved Bodies, Insolvency Administration, Trusts and Asset Distribution
Insolvency Law Tax Law Administrative Law Landfill Tax Environmental Credit Scheme Approved Bodies Insolvency Administration Trusts and Asset Distribution

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Parties

TWIZELL & ANR

Respondents

ENTRUST & ORS

Appellants

Procedural Posture

Civil Appeal / Court of Appeal Judgment on Appeal From High Court (leeds District Registry)

Legal Issues

  1. 1 Whether administrators should be authorised to sell a site acquired with qualifying contributions under the Landfill Tax Regulations
  2. 2 Whether proceeds of sale are assets of the company or held on trust for an environmental body
  3. 3 Whether Entrust has standing to appeal and enforce obligations under the Regulations

Ratio Decidendi

The administrators' proposals did not breach the Landfill Tax Regulations; the proceeds of sale of the site were assets of the company and not held on trust for CDENT or any other environmental body. Entrust lacked standing to enforce obligations beyond its regulatory powers, and the normal rules of insolvency applied.

Court Disposition

Appeal dismissed

Orders

  • Entrust's appeal dismissed
  • Entrust to pay the costs of the appeal to the administrators on an indemnity basis, assessed if not agreed