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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Revenue and Customs Commissioners v Maxwell ： ウィキペディア英語版 Revenue and Customs Commissioners v Maxwell ''Revenue and Customs Commissioners v Maxwell'' () (EWCA Civ 1379 ) is a UK insolvency law case, concerning pre-pack insolvencies. ==Facts== HMRC argued that at a creditors’ meeting to approve a prepack insolvency for the Mercury Tax Group Ltd it should have been given £8m worth of votes, rather than £1.5m admitted by the chairman, Edward Klempka. He was an insolvency practitioner appointed by Mercury’s directors, and was attempting to effect a sale of the business to the management. They argued there were impermissible deductions for payments to employee benefit trusts and substantial loans to directors. The Judge held that only the liquidated debts had to be counted for the purpose of assessing the votes at the meeting, and it was within Klempka’s discretion to not count the HMRC debts. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Revenue and Customs Commissioners v Maxwell」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.