The Law Reports (Chancery Division)
[1978] Ch 162
[CHANCERY DIVISION]
In re D. H. CURTIS (BUILDERS) LTD.
1977 June 29,
30
July 1; 28
July 1; 28
Brightman J.
Bankruptcy
— Set off
— Mutual dealings
— Company in voluntary liquidation
— Company owing tax and moneys to two government departments
— Company entitled to repayment of tax by third government department
— Right of set of
— Whether confined to contractual obligations
—
Bankruptcy Act 1914 (4 & 5 Geo. 5, c. 59), s. 31