Jackson & Anor v Motherwell Football and Athletic Club [2004] ScotCS 15 (23 January 2004)

Jackson & Anor v Motherwell Football and Athletic Club [2004] ScotCS 15 (23 January 2004)

So long as the administration petition remains extant, article 4(1)(a) applies and Crown preference for PAYE and VAT debts continues; any voluntary arrangement that does not pay these debts in priority cannot be approved.

Citation
[2004] ScotCS 15
Parties
Noter: Bryan A Jackson; Noter: Philip J Long; Petitioner: The Motherwell Football and Athletic Club
Jurisdiction
Scotland
Judgment Date
23 January 2004
Procedural Posture
Note for Directions in Insolvency Proceedings / Interlocutory Directions in Ongoing Administration Petition
Outcome
Directions granted
Legal Topics
Administration Orders, Voluntary Arrangements, Preferential Debts, Crown Preference, Transitional Provisions
Insolvency Law Company Law Administration Orders Voluntary Arrangements Preferential Debts Crown Preference Transitional Provisions

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Parties

Bryan A Jackson

Noter

Philip J Long

Noter

The Motherwell Football and Athletic Club

Petitioner

Procedural Posture

Note for Directions in Insolvency Proceedings / Interlocutory Directions in Ongoing Administration Petition

Legal Issues

  1. 1 Whether, under transitional provisions, PAYE and VAT debts must be treated as preferential in a voluntary arrangement proposed while an administration petition is pending

Ratio Decidendi

So long as the administration petition remains extant, article 4(1)(a) applies and Crown preference for PAYE and VAT debts continues; any voluntary arrangement that does not pay these debts in priority cannot be approved.

Court Disposition

Directions granted

Orders

  • The noters are directed that, while they remain in office in the current administration petition, any voluntary arrangement under which PAYE and VAT debts are not paid in priority to ordinary creditors cannot be approved.