HM Revenue and Customs v Portsmouth City Football Club Ltd ((in Administration)) and Others

Core Citations

CONSIDERS

• Inland Revenue v Wimbledon Football Club Ltd and Others
• Re Trident Fashions Plc ((in Administration)) (No 2); Anderson and Others v Kroll Ltd and Others (No 2)

APPLIES

• SISU Capital Fund Ltd v Tucker
• Re Trident Fashions Plc
• Mourant & Company Trustees Ltd v Sixty UK Ltd ((in Administration))

CONSIDERS

• Insolvency Act 1986 - Articles : S-127
• Insolvency Act 1986 - Articles : S-6
• Taxes Management Act 1970

REPORTED OPINION OF in

• 2010 107 LSG 33 14
• [2010] All ER D 58 Aug

CONSIDERED in

• Moises Gertner v CFL Finance Ltd
• Moises Gertner v CFL Finance Ltd
• Michaela Joy Hall (as Liquidator of Ethos Solutions Ltd) v Muhammad Nasim & 62 Others

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• HM Revenue and Customs (Claimant) The Football League Ltd (Defendant) The Football Association Premier League Ltd (Intervenor)

REFERRED in

• CFL Finance Ltd v Jonathan Bass
• Lazari Properties 2 Ltd v New Look Retailers Ltd

CITED in

• Re Portsmouth City Football Club Ltd; Neumans LLP v Andronikou and Others

This document cites

• Mourant & Company Trustees Ltd v Sixty UK Ltd ((in Administration))
• Inland Revenue v Wimbledon Football Club Ltd and Others
• SISU Capital Fund Ltd v Tucker
• Re Trident Fashions Plc
• Re Trident Fashions Plc ((in Administration)) (No 2); Anderson and Others v Kroll Ltd and Others (No 2)



See all quotations

• Insolvency Act 1986
• Taxes Management Act 1970
• The Income Tax (Pay As You Earn) Regulations 2003