Lionel Simmons as Liquidator of Lionel Simmons Properties Ltd (Respondent) Commissioners of Inland Revenue (Appellants) Lionel Simmons as Liquidator of Centre Town Developments (Barnet) Ltd (Respondent) Commissioners of Inland Revenue (Appellants) Lionel Simmons as Liquidator of Centre Town Developments (Twickenham) Ltd (Respondent) Commissioners of Inland Revenue (Appellants)

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Lionel Simmons as Liquidator of Lionel Simmons Properties Ltd (Respondent) Commissioners of Inland Revenue (Appellants) Lionel Simmons as Liquidator of Centre Town Developments (Barnet) Ltd (Respondent) Commissioners of Inland Revenue (Appellants) Lionel Simmons as Liquidator of Centre Town Developments (Twickenham) Ltd (Respondent) Commissioners of Inland Revenue (Appellants)

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