Court of Appeal
Customs and Excise Commissioners v Royal Bank of Scotland plc
In re Oval 1742 Ltd
[2007] EWCA Civ 1262
2007 May 15;
Nov 29
Smith, Wilson LJJ and Sir John Chadwick
CompanyDebentureFixed or floating chargeCompany selling business and assetsCompany subsequently going into liquidationConsideration for assets paid to debenture holder both before and after date of liquidationCompany’s solicitors making undertakings to debenture holder in relation to paymentsDebenture holder releasing charge after receiving paymentWhether preferential creditors payable in priority to debenture holderWhether payments subject to floating chargeWhether debenture holder “taking possession” of property comprised in charge Companies Act 1985 (c 6), s 196 (as substituted by Insolvency Act 1986 (c 65), s 439(1), Sch 13, Pt I) Insolvency Act 1986 (c 65), s 175

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