Hearings
England & Wales
28 Jul 1977 [1978] Ch 162; [1977] 2 WLR 28; [1978] 2 WLR 28; [1978] 2 All ER 183, Ch D
In re D H Curtis (Builders) Ltd
Subject Matter
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 off — Whether confined to contractual obligations — Bankruptcy Act 1914, s 31