The Law Reports (Chancery Division)
[1986] Ch 86
[CHANCERY DIVISION]
In re
MEMCO ENGINEERING LTD.
[No. 00151 of 1982]
1985 June 13,
14,
19,
21;
27
Mervyn Davies J.
Company
— Winding up
— Distress
— Unpaid value added tax
— Distress levied before winding up
— Winding up order within three months of distress before sale of distrained goods
— Whether distress void as against liquidator
— Whether distrainers entitled to proceeds
— Whether preferential creditors entitled to charge on distress fund when goods sold
— Priority of charges
—
Companies Act 1948 (11 & 12 Geo. 6, c. 38), ss. 231, 319 (7)
[1]