Lewis v Commissioners of Inland Revenue and Others
| Jurisdiction | England & Wales |
| Year | 2000 |
| Date | 2000 |
| Court | Court of Appeal (Civil Division) |
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11 cases
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Re Toshoku Finance UK Plc
...order on which they are payable out of the assets are listed in rule 4.218(c)." Giving the judgment of the Court of Appeal in Lewis v Commissioner of Inland Revenue [2001] 3 All ER 499, 510 Peter Gibson LJ said "Rule 4.218 tells us both what are the expenses to be treated as the expenses o......
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Transworld Payment Solutions U.K. Ltd ((in Liquidation)) v First Curaçao International Bank N.v
...Oasis has never been overruled and it has been cited with approval several times including in Lewis v. Commissioners of Inland Revenue [2002] B.C.C. 198 (C.A.) at 170 It was against this background that as a result of s.246ZD, office-holders may now assign rights of action, including sectio......
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Capitol Films Ltd ((in Administration)), Re; Rubin (joint administrators of Capitol Films Ltd) v Cobalt Pictures Ltd
...to deprive an administrator of such right of recoupment: see e.g. Mond v. Hammond Suddards [2000] Ch 40 (CA), affirmed in Lewis v. IRC [2001] 2 BCLC 392 (CA). 101 The circumstances in which the court might exercise its discretion to deprive an office-holder of a right of recoupment have, in......
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MT Realisations Ltd ((in Liquidation)) v Digital Equipment Company Ltd
......The principal creditor is the Inland Revenue. It has large preferential claims in the ......
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3 firm's commentaries
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The brewing controversy in Australia surrounding the application of the s 553C set-off defence to unfair preference claims
...any recovery made (see Re Oasis Merchandising Services Ltd [1998] Ch 170 at 181-183 and Lewis v. Commissioner of Inland Revenue [2001] 3 All ER 499 at [36]-[37]). For this reason, insolvency set-off is not available in the context of unfair preferences in the In the US, the US Bankruptcy Co......
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Harneys Corporate Recovery Services Guides to The Insolvency Act 2003 - Part 3
...[1935] Ch 392; Re Oasis Merchandising Services Ltd [1998] Ch 170 326 Re M C Bacon Ltd (No. 2) [1990 BCLC 607; Re Floor Fourteen Ltd. [2001] 3 All ER 499† Harneys Craigmuir Chambers P.O. Box 71 Road Town Tortola --- BRITISH VIRGIN ISLANDS Tel: 4942233 Fax: 4943547 E-mail: Sandra.hirst@harney......
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Liquidators Costs In A Preference Claim
...this conclusion, the court distinguished the English Court of Appeal's decision in Lewis v. Commissioner of Inland Revenue and others [2001] 3 All ER 499 (Lewis v. IRC), which has attracted a considerable amount of criticism in England. Lewis v. IRC In Lewis v. IRC a liquidator applied for ......
1 books & journal articles
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The free assets of the company and when they are free to take: equitable subrogation and the secured creditor.
...J Hamilton, Invalidation of Securities upon Insolvency (Federation Press, 2000) 151-3. (106) Lewis v Commissioner of Inland Revenue [2001] 3 All ER 499, 510-11 [37] (Gibson LJ for the (107) Poulton, above n 7, 205. (108) Cook v Italiano (2010) 190 FCR 474, 489 [62]. (109) Ibid 488 [55]. (11......