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Re Kayley Vending Ltd
''Re Kayley Vending Ltd'' () (EWHC 904 (Ch) ) is a UK insolvency law case outlining guidance on the use of the pre-packaged administration procedure when a company is unable to repay its debts.
==Facts==
Kayley Vending Ltd was in the business of running cigarette machine vending machines in public houses. Facing cash flow problems arising from the ban on smoking in public houses, the company was unable to pay £79,000 in taxes that were then owing to HM Revenue and Customs. The directors faced a winding up petition by HMRC, and sought to enter into a company voluntary arrangement. HMRC rejected that proposal, but took no position as to the directors applying to court for an administration order under the ''Insolvency Act 1986''.〔IA 1986, Sch B1, para 12(1)(b), as inserted by the ''Enterprise Act 2002''〕 This the directors did, contemplating a pre-packaged administration which had been negotiated with the insolvency practitioners and the company’s two principal competitors, who were prepared to buy the business as a going concern. The proposed administrator believed that they would be the most likely purchasers and would be prepared to pay most for the assets.He contended that, if the company were to go into liquidation and the machines could not be serviced, they could not be sold in their present locations and would have to be removed and sold separately at a much lower value.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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