Brenner v Revenue and Customs; In re Modern Jet Support Centre Ltd: ChD 21 Jul 2005

The court was asked whether the process of distraint against goods for unpaid tax under section 61 of the 1970 Act is an ‘execution’ within section 183 of the 1986 Act which applies where a creditor has issued, but not completed, execution against the goods or land of a company which is subsequently wound up.
Held: Where there had been no change in the underlying policy, a court was able to look, with care, at cases prior to a statute consolidating earlier provisions. Parliament here had not taken an opportunity to move from the earlier position. ‘There is no repugnancy between the provisions of section 61 TMA 1970 and the provisions of IA 1986 which I have considered, in particular sections 107 and 175. The word ‘execution’ in section 183 IA 1986 does not include a distress under section 61 TMA 1970.’


Warren J


[2005] EWHC 1611 (Ch), Times 19-Sep-2005




Taxes Management Act 1970 61, Insolvency Act 1986 183


England and Wales


CitedHutchins v Chambers 1758
Distress under the Poor Relief Act 1601 and other like Acts is only partly analogous to common law distress but is much more analogous to common execution; such distress was described as in the nature of an execution. . .
CitedPotts v Hickman HL 1941
The Plaintiff was the landlord of certain premises and had as at 29 September 1938, a right to distrain for unpaid rent in the sum of andpound;15 11s. However, on 20 September, the defendant, as bailiff for Wolverhampton Corporation, had levied on . .
CitedIn re Overseas Aviation Engineering(GB) Ltd CA 1963
A charging order on land under section 35(1) of the 1956 Act obtained to enforce a judgment debt was a form of ‘execution’ for the purposes of section 325 CA 1948. Lord Denning MR: ‘The word ‘execution’ is not defined in the Act. It is, of course, a . .
CitedHerbert Berry Associates Ltd v Inland Revenue Commissioners ChD 1976
The collector of taxes distrained on the goods of the company under section 61 TMA 1970 for unpaid taxes and the company entered into a walking possession agreement. Before the collector had sold the goods, and completed the distress, the company . .
CitedHerbert Berry Associates Ltd v Inland Revenue Commissioners; re Herbert BerrySP, Regina (on The Application of) v The Lord Chancellor HL 1977
The principle to the effect that the court should exercise its discretion to restrain a distress levied by a landlord before the commencement of a winding-up only where there were special circumstances rendering it inequitable that he should be . .
CitedIn re a Debtor (No 784 of 1991) 1992
The court considered how earlier cases were to be considered given that the 1986 Act was intended to be a complete and self contained code: ‘Those authorities show that, in approaching the language of the 1986 Act, one must pay particular attention . .
Lists of cited by and citing cases may be incomplete.

Insolvency, Taxes Management

Updated: 01 July 2022; Ref: scu.228966