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Quest Trading Company Ltd & Anor v Revenue & Customs [2006] UKVAT V19909 (27 November 2006)
UPON HEARING Michael Patchett-Joyce of Counsel instructed by Hassan Khan & Co - for the Applicant, Amanda Tipples of Counsel instructed by the Acting Solicitor for HMRC for the Respondents and the Appellant did not appear and was not represented.
Both parties agreed that "in the course of proceedings" meant in the course of proceedings before the VAT and Duties Tribunal rather than unrelated proceedings, such, for example as probate or bankruptcy proceedings. I agree: the situation of those words within the rules indicates that they refer to proceedings under those rules. Rule 13 continues:
Cotswold maintains that by a deed of assignment (dated 14 March 2005) Quest assigned its interest in this appeal to Cotswold. The Respondents contest this.
and then went on to say that there was a difference between the functions of a liquidator and a trustee in bankruptcy in that:
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