H Williams (Tallaght) Ltd., Re [1996] IEHC 16; [1996] 3 IR 531 (7th October, 1996)

H Williams (Tallaght) Ltd., Re [1996] IEHC 16; [1996] 3 IR 531 (7th October, 1996)

The Revenue Commissioners' claim for preferential status in liquidation is not precluded by prior payment in receivership, but the claim fails because it was not notified or known to the Liquidator within the statutory six-month period and is therefore out of time.

Citation
[1996] 3 IR 531
Parties
Company in Liquidation: H. Williams (Tallaght) Limited; Creditor/respondent: Revenue Commissioners; Applicant: Official Liquidator
Jurisdiction
Ireland
Procedural Posture
Application for Directions in Liquidation / High Court Judgment
Outcome
Revenue Commissioners' preferential claim dismissed as out of time
Legal Topics
Preferential Creditors, Receivership, Liquidation, Statutory Time Limits, Corporation Tax
Insolvency Law Company Law Preferential Creditors Receivership Liquidation Statutory Time Limits Corporation Tax

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Parties

H. Williams (Tallaght) Limited

Company in Liquidation

Revenue Commissioners

Creditor/respondent

Official Liquidator

Applicant

Procedural Posture

Application for Directions in Liquidation / High Court Judgment

Legal Issues

  1. 1 Whether Revenue Commissioners can claim preferential creditor status in liquidation after payment in receivership
  2. 2 Whether the Revenue Commissioners' claim is statute barred for being out of time

Ratio Decidendi

The Revenue Commissioners' claim for preferential status in liquidation is not precluded by prior payment in receivership, but the claim fails because it was not notified or known to the Liquidator within the statutory six-month period and is therefore out of time.

Court Disposition

Revenue Commissioners' preferential claim dismissed as out of time

Orders

  • Priority claim of the Revenue Commissioners is out of time and must fail