Sargent v Commissioners of Customs and Excise
| Jurisdiction | England & Wales |
| Judgment Date | 16 February 1995 |
| Date | 16 February 1995 |
| Court | Court of Appeal (Civil Division) |
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6 cases
- Rowbottom v Royal Masonic Hospital
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Re Grey Marlin Ltd
...absurd to allow them to be applied generally in discharge of the company's debts: see Sargent v Commissioners of Customs and ExciseUNK ((1995) STC 398). Mutatis mutandis the same could be said of pay as you earn and the National Insurance contributions. While the court would normally be con......
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Kahn v Interested Party A
...be made, and that a creditor of a company, not being the mortgagee, cannot enforce s.109(8) against the receiver. He cited Sargent v Customs & Excise Commissioners [1995] 1 WLR 821 and Brown v City of London Corporation [1996] 1 WLR 1070 in support of those propositions. Here, he said, Seni......
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Simpson and Downes v Commissioner of Inland Revenue
...3 NZLR 289 (PC). 11 At [18]–[19]. 12 At [12]. 13 At [10]. 14 Sargent v Customs and Excise Commissioners [1994] 1 WLR 235 (HC) and [1995] 1 WLR 821 (CA). 15 Peter Blanchard and Michael Gedye Private Receivers of Companies in New Zealand (LexixNexis, Wellington, 2008) at 16 [1995] 1 WLR 82......
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