August 31, 2025
Re Selectmove Ltd [1993] EWCA Civ 8 (21 December 1993)
Selectmove Ltd owed substantial PAYE and NIC arrears to the Inland Revenue. The company's director claimed an agreement was made with a tax collector to pay arrears by instalments. The Court of Appeal held there was no binding agreement due to lack of authority and consideration, reaffirming that practical benefits...




