Ayerst (Inspector of Taxes) v C&K (Construction) Ltd
id:
ayerst-inspector-of-taxes-v-c-k-construction-ltd-192-3429586
title:
Ayerst (Inspector of Taxes) v C&K (Construction) Ltd
text:
Ayerst v C&K (Construction) Ltd [1976] AC 167 was a decision of the House of Lords relating to revenue law and insolvency law which confirmed that where a company goes into insolvent liquidation it ceases to be the beneficial owner of its assets, and the liquidator holds those assets on a special "statutory trust" for the company's creditors.
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Ayerst_(Inspector_of_Taxes)_v_C%26K_(Construction)_Ltd
date created:
date modified:
2023-04-14T13:19:05Z
main entity:
{"identifier":"Q23038139","url":"https://www.wikidata.org/entity/Q23038139"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/eb/Royal_Coat_of_Arms_of_the_United_Kingdom_%28Tudor_crown%29.svg","width":512,"height":479}
fields total:
13
integrity:
14