Herbert Berry Associates Ltd v Inland Revenue Commissioners [1977] UKHL TC_52_113 (01 December 1977)

Herbert Berry Associates Ltd v Inland Revenue Commissioners [1977] UKHL TC_52_113 (01 December 1977)

P.A.Y.E. (.Employer’s Liability) income tax and national insurance graduated contributions unpaid – Preferential debts in Company’s winding-up – Distress by Collector of Taxes under Taxes Management Act 1970 (c 9), s 61 – Within three months of distress, but before sale of distrained goods, Company went into creditors’ voluntary liquidation – Whether Collector can retain benefit of distress as against liquidator – Companies Act 1948 (11 & 12 Geo 6, c 1), ss 307, 319(1), (5), (7).
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