Christopher Purkiss (as Liquidator of Ethos Solutions Ltd) v Tim Kennedy & 34 Others

Core Citations

CONSIDERS

• Insolvency Act 1986 - Articles : S-423
• Finance Act 2011
• Finance Act 2020 - Articles : S-15

[See more]

• Limitation Act 1980
• Limitation Act 1980 - Articles : S-35
• Law of Property Act 1925 - Articles : S-56
• Social Security (Contributions) Regulations 2001
• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-29
• Finance Act 2020
• Income Tax (Employments) Act 1943
• Limitation Act 1980 - Articles : S-32

CONSIDERS

• Michaela Joy Hall (as Liquidator of Ethos Solutions Ltd) v Muhammad Nasim & 62 Others
• Sempra Metals Ltd v HM Revenue and Customs
• Aberdeen Asset Management Plc v HM Revenue and Customs

[See more]

• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Stephen John Hunt (Liquidator of Marylebone Warwick Balfour Management Ltd) v Richard Balfour-Lynn
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Mrs. Iman Said Abdul Aziz Al-Rawas v Hassan Khan & Company (A Firm)and Another (Claimants/Respondent)
• Mandrake Holdings Ltd and Another v Countrywide Assured Group Ltd
• Swain v Hillman
• E D & F Man Liquid Products Ltd v Patel and Another
• Easy Air Ltd v Opal Telecom Ltd
• Kawasaki Kisen Kaisha Ltd v James Kemball Ltd
• AK Investment CJSC v Kyrgyz Mobil Tel Ltd
• Blackwell v Revenue and Customs Commissioners
• Elite Property Holdings Ltd and Another v Barclays Bank Plc
• Mandrake Holdings Ltd and Another v Countrywide Assured Group Ltd
• Mr Bala Chandra and Another v Brooke North (A Firm)and Another
• Ballinger and another v Mercer Ltd and another
• Henderson v Henderson. [HIGH COURT of CHANCERY]
• Barrow v Bankside Members Agency Ltd and Another
• Johnson v Gore Wood & Company (A Firm)
• Tina Lorraine Kensell v George Alexander Khoury
• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Kleinwort Benson Ltd v Birmingham City Council
• C.T.N. Cash and Carry Ltd v Gallaher Ltd
• Gibb v Maidstone and Tunbridge Wells NHS Trust
• Investment Trust Companies v Revenue and Customs Commissioner
• Lipkin Gorman (A Firm)(Original Appellants and Cross-Respondents) v Karpnale Ltd (Formerly Playboy Club of London Ltd) (Original Respondents and Cross-Appellants)
• TFL Management Services Ltd v Lloyds Bank Plc
• Ruabon Steamship Company, Ltd, v London Assurance
• Bank of Cyprus UK Ltd v Menelaou
• Foskett v McKeown
• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners
• Benedetti v Sawiris
• Re MC Bacon Ltd
• Revenue and Customs Commissioners v West
• R & C Commissioners v Jafari
• Kleinwort Benson Ltd v Lincoln City Council
• Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners
• Fairfield Sentry Ltd ((in Liquidation)) v Migani and Others
• DD Growth Premium 2X Fund (in Official Liquidation) v Rmf Market Neutral Strategies (Master) Ltd (Cayman Islands)
• John McCarthy v McCarthy & Stone Plc
• Bernard & Shaw Ltd v Shaw
• Andreas Pavledes and Another v Theodoros Hadjisavva and Another
• Rolls Royce Plc v Unite the Union
• Lehman Commercial Conduit and Another v Gatedale Ltd (in Creditors Voluntary Liquidation)
• Mulalley & Company Ltd v Martlet Homes Ltd
• Adrian Charles Hyde v Antony David Nygate (in His Capacity as Representative of the Estate of James Joseph Bannon, Former Joint Administrator of One Blackfriars Ltd Appointed Under CPR 19.8(1))

REPORTED OPINION OF in

• [2023] BTC 1

CONSIDERED in

• Christopher Purkiss (as Liquidator of Ethos Solutions Ltd) v Tim Kennedy

This document cites

• Swain v Hillman
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Benedetti v Sawiris
• Seele Austria GmbH & Company v Tokio Marine Europe Insurance Ltd
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland



See all quotations

• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others
• Johnson v Gore Wood & Company (A Firm)
• Investment Trust Companies v Revenue and Customs Commissioner
• Barrow v Bankside Members Agency Ltd and Another
• Mrs. Iman Said Abdul Aziz Al-Rawas v Hassan Khan & Company (A Firm)and Another (Claimants/Respondent)
• TFL Management Services Ltd v Lloyds Bank Plc
• Ballinger and another v Mercer Ltd and another
• Ruabon Steamship Company, Ltd, v London Assurance
• Foskett v McKeown
• Uren v First National Home Finance Ltd
• Mandrake Holdings Ltd and Another v Countrywide Assured Group Ltd
• Easy Air Ltd v Opal Telecom Ltd
• John McCarthy v McCarthy & Stone Plc
• Lehman Commercial Conduit and Another v Gatedale Ltd (in Creditors Voluntary Liquidation)
• E D & F Man Liquid Products Ltd v Patel and Another
• Mr Bala Chandra and Another v Brooke North (A Firm)and Another
• Kleinwort Benson Ltd v Lincoln City Council
• Mandrake Holdings Ltd and Another v Countrywide Assured Group Ltd
• Gibb v Maidstone and Tunbridge Wells NHS Trust
• Lipkin Gorman (A Firm)(Original Appellants and Cross-Respondents) v Karpnale Ltd (Formerly Playboy Club of London Ltd) (Original Respondents and Cross-Appellants)
• Andreas Pavledes and Another v Theodoros Hadjisavva and Another
• Rolls Royce Plc v Unite the Union
• Henderson v Henderson. [HIGH COURT of CHANCERY]
• Sempra Metals Ltd v HM Revenue and Customs
• Re MC Bacon Ltd
• Bernard & Shaw Ltd v Shaw
• Adrian Charles Hyde v Antony David Nygate (in His Capacity as Representative of the Estate of James Joseph Bannon, Former Joint Administrator of One Blackfriars Ltd Appointed Under CPR 19.8(1))
• Kleinwort Benson Ltd v Birmingham City Council
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Revenue and Customs Commissioners v West