A distress for taxes was ‘really by way of execution’.
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England and Wales
Not followed – Herbert 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 . .
Lists of cited by and citing cases may be incomplete.
Insolvency, Taxes management
Updated: 07 May 2022; Ref: scu.228991