Revenue and Customs v Yousef & Ors

Revenue and Customs v Yousef & Ors

Neither the Civil Liability (Contribution) Act 1978 nor the doctrine in Dering v Earl of Winchelsea provides a basis for contribution or indemnity among directors for debts arising under sections 216-217 of the Insolvency Act 1986; rights of contribution or indemnity are impliedly excluded by statute. The normal costs order applies and the Part 20 claim is dismissed with costs to the Additional Parties.

Parties
Claimant: HM Revenue and Customs; Defendant/part 20 Claimant: Mustafa Abobakor Ben Yousef; Part 20 Defendant: Colin Bate; Part 20 Defendant: Thomas John Coakley; Part 20 Defendant: Stuart Langford McArthur
Jurisdiction
England and Wales
Judgment Date
06 March 2008
Procedural Posture
Civil / Judgment
Outcome
Part 20 claim dismissed with costs to Part 20 Defendants.
Legal Topics
Director Liability, Contribution and Indemnity, Costs Orders, Statutory Interpretation
Insolvency Company Law Civil Procedure Director Liability Contribution and Indemnity Costs Orders Statutory Interpretation

Case Brief

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Parties

HM Revenue and Customs

Claimant

Mustafa Abobakor Ben Yousef

Defendant/part 20 Claimant

Colin Bate

Part 20 Defendant

Thomas John Coakley

Part 20 Defendant

Stuart Langford McArthur

Part 20 Defendant

Procedural Posture

Civil / Judgment

Legal Issues

  1. 1 Whether a claim for contribution or indemnity can be sustained against Part 20 Defendants under the Civil Liability (Contribution) Act 1978 or the doctrine in Dering v Earl of Winchelsea for debts arising under sections 216-217 of the Insolvency Act 1986.
  2. 2 Whether the normal costs order should be departed from in light of the compromise between Mr Yousef and HMRC.

Ratio Decidendi

Neither the Civil Liability (Contribution) Act 1978 nor the doctrine in Dering v Earl of Winchelsea provides a basis for contribution or indemnity among directors for debts arising under sections 216-217 of the Insolvency Act 1986; rights of contribution or indemnity are impliedly excluded by statute. The normal costs order applies and the Part 20 claim is dismissed with costs to the Additional Parties.

Court Disposition

Part 20 claim dismissed with costs to Part 20 Defendants.

Orders

  • Part 20 claim dismissed.
  • Mr Yousef to pay the costs of the Part 20 Defendants.