Re Toshoku Finance UK Plc
| Jurisdiction | England & Wales |
| Date | 1999 |
| Court | Chancery Division |
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23 cases
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Re T &N Ltd
... ... It concerned the incidence of estate duty in circumstances where the deceased had "control" of a company, as defined in the Finance Act 1940, during the five years ending with his death. In such circumstances, his shares fell to be valued by reference to the net value of the ... the community charge arising after the liquidation date and its status as a liquidation expense, was overruled by the House of Lords in Re Toshoku Finance UK Ltd plc [2002] 1 WLR 671 ... However, the passage cited above, which is not part of the reasoning for the decision, was not commented upon ... ...
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Henry Anthony Shinners and Nicholas Myers (Joint Administrators of London Bridge Entertainment Partners LLP) v London Trocadero (2015) LLP
...ought to pay any other person for anything else, and the Court ought to take care that he receives it.’ 40 In re Toshoku Finance UK Plc [2002] 1 WLR 671 the House of Lords considered an application by liquidators of a subsidiary of Toshoku Ltd for directions as to whether corporation tax p......
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Leisure (Norwich) II Ltd and Others (Applicants/Claimants) v Luminar Lava Ignite Ltd ((in Administration)) and Others (Respondents/Defendants)
... ... 16 The most recent and authoritative statement of the Lundy Granite principle is that made by Lord Hoffman in Re Toshoku Finance UK plc [2002] 1 WLR 671 ... That case was concerned with a liquidator rather than an administrator. However, in Goldacre (Offices) Ltd v ... ...
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Re SSSL Realisations (2002) Ltd ((in Liquidation)) and Another
...Act 1986 section 115. This is not a question on which the court has any discretion: see Re Toshoku Finance UK plc [2002] UKHL 6, [2002] 1 W.L.R. 671, at paragraph 38. The categories of such expenses are listed in the Insolvency Rules 1986, at rule 4.218. Mr Randall submits that damages pay......
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