Re KAHN v Commissioners of Inland Revenue sub nom TOSHOKU FINANCE UK Plc

Core Citations

---

CONSIDERS

• Insolvency Rules 1986

DISTINGUISHES

• Mesco Properties Ltd Re

REFERS TO

• Re Oak Pits Colliery Company
• Re ABC Coupler & Engineering Company Ltd (No 3)
• Re Downer Enterprises Ltd

CITES

• Re Beni-Felkai Mining Company Ltd

APPLIES

• Exchange Travel (Holdings) Ltd, Re (No 3)
• Re Kentish Homes Ltd

FOLLOWS

• Re Atlantic Computer Systems Plc

REPORTED OPINION OF in

• [1999] BTC 367
• [1999] STC 922

APPEAL RESOLVED in

• Re KAHN v Commissioners of Inland Revenue sub nom TOSHOKU FINANCE UK Plc

REVERSED in

• Re KAHN v Commissioners of Inland Revenue sub nom TOSHOKU FINANCE UK Plc

CONSIDERED in

• Re Toshoku Finance UK Plc

This document cites

---

• Mesco Properties Ltd Re
• Re Atlantic Computer Systems Plc
• Powdrill and Lyle (Joint Liquidators of Kentish Homes) v Tower Hamlets LBC
• Re Beni-Felkai Mining Company Ltd
• Re ABC Coupler & Engineering Company Ltd (No 3)



See all quotations

• Re Kentish Homes Ltd
• Re Downer Enterprises Ltd
• Exchange Travel (Holdings) Ltd, Re (No 3)
• Re Oak Pits Colliery Company
• Income and Corporation Taxes Act 1988
• Insolvency Act 1986
• Finance Act 1996
• Income and Corporation Taxes Act 1970
• Companies Act 1948
• Companies (Winding-up) Rules, 1949