MacGregor v Clamp and Son: 1914

A distress for taxes was ‘really by way of execution’.


[1914] 1 KB 288


England and Wales

Cited by:

Not followedHerbert 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