Pritchard v M. H. Builders (Wilmslow) Ltd

JurisdictionEngland & Wales
Judgment Date10 December 1968
Date10 December 1968
CourtChancery Division
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8 cases
  • Ayerst v C. & K. (Construction) Ltd
    • United Kingdom
    • House of Lords
    • 21 May 1975
    ...be conveyed by the use of the expression "trust property" and "trust" in these and subsequent cases (of which the most recent is Pritchard v. M.H. Builders Ltd. [1969] 1 W.L.R. 409) was that the effect of the statute was to give to the property of a company in liquidation that essential ch......
  • Ayerst v C. & K. (Construction) Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 28 October 1974
    ...to beneficial ownership. 7Similar submissions to those so put forward were rejected by Mr. Justice Cross (as he then was), in Pritchard v. M. H. Builders Limited, 45 Tax Cases at page 360, in circumstances not dissimilar from the facts in this case. Mr. Beattie accepted that in order to suc......
  • Lehman Brothers Europe Ltd ((in Administration)) and Others
    • United Kingdom
    • Chancery Division
    • 3 August 2017
    ...by the use of the expression "trust property" and "trust" in these and subsequent cases (of which the most recent is Pritchard v. M. H. Builders (Wilmslow) Ltd. [1969] 1 W.L.R. 409) was that the effect of the statute was to give to the property of a company in liquidation that essential cha......
  • Ayerst (HM Inspector of Taxes) v C. & K. (Construction) Ltd
    • United Kingdom
    • Chancery Division
    • 21 May 1975
    ...(7) apply to a fluctuating body who were entitled to capital as well as income under a trust. Pritchard v. M. H. Builders (Wilmslow) Ltd. 45 T.C. 360;[1969] 1 W.L.R. 409 In the House of Lords the Company's only contention was that, since at the commencement of winding-up a company retained ......
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