Williams v Glover & Anor

Williams v Glover & Anor

A bare right to appeal against a tax assessment is not property under the Insolvency Act 1986 and cannot be assigned by the liquidator; the decision whether to pursue the appeals rests solely with the liquidator, who may fund the appeal from sums advanced by the respondents only if judged to be in the best interests of creditors.

Parties
Applicant: Steven John Williams; Respondent: Colin Neil Glover; Respondent: Mark Nicholas Pearson
Jurisdiction
England and Wales
Judgment Date
04 June 2013
Procedural Posture
Application for Directions in Liquidation Proceedings / Judgment on Application for Assignment of Tax Appeals and Stay of Misfeasance Proceedings
Outcome
Application for assignment of appeal rights refused; directions given as to liquidator's powers.
Legal Topics
Assignment of Rights, Liquidator Powers, Tax Appeals, Misfeasance Proceedings
Insolvency Company Law Tax Law Assignment of Rights Liquidator Powers Tax Appeals Misfeasance Proceedings

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 17 Party arguments 2 Amounts and remedies 8
Sign in to unlock

Parties

Steven John Williams

Applicant

Colin Neil Glover

Respondent

Mark Nicholas Pearson

Respondent

Procedural Posture

Application for Directions in Liquidation Proceedings / Judgment on Application for Assignment of Tax Appeals and Stay of Misfeasance Proceedings

Legal Issues

  1. 1 Whether the right to appeal against a tax liability constitutes the property of the company
  2. 2 Whether the liquidator has power to sell such property
  3. 3 Whether the exercise of such a power will be effective to assign the right to appeal

Ratio Decidendi

A bare right to appeal against a tax assessment is not property under the Insolvency Act 1986 and cannot be assigned by the liquidator; the decision whether to pursue the appeals rests solely with the liquidator, who may fund the appeal from sums advanced by the respondents only if judged to be in the best interests of creditors.

Court Disposition

Application for assignment of appeal rights refused; directions given as to liquidator's powers.

Orders

  • Applicant not permitted to assign the company's right to appeal the tax assessments.
  • Decision whether and for how long to pursue the appeals is for the applicant alone.