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Whether variation of an agreement is good consideration. Oxbridge Notes is a  D owed revenue, P, tax and NIC and tried to offer the tax collector a proposal to stagger the owed payments.

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Facts: The Inland Revenue petitioned the court for a winding-up order in respect of a company, Selectmove, which had accrued arrears in the tax it owed under the PAYE system of tax collection. CA held that the silence of the tax collector, who did not himself have the authority to make such an agreement obviously meant there was no acceptance of the contract, while there was no consideration since delayed payment of a debt already owing is clearly not consideration. Learn vocabulary, terms, and more with flashcards, games, and other study tools. VAT Registration No: 842417633.

Re Selectmove [1995] 2 All ER 531 Case summary last updated at 02/01/2020 12:42 by the Oxbridge Notes in-house law team. Briefly, in Re Selectmove Ltd entered into negotiations with the Inland Revenue concerning the payment of taxes owed.

It was not applicable in relation to agreement to accept less.

The company proposed it would pay the current deductions as they came due and £1,000 per month effective February 1, 1992 on the arrears.
vult. Oxbridge Notes uses cookies for login, tax evidence, digital piracy prevention, business intelligence, and advertising purposes, as explained in our He said he would have to check it with his superiors and tell the company if it was unacceptable. CA held that the silence of the tax collector, who did not himself have the authority to make such an agreement obviously meant there was no acceptance of the contract, while there was no consideration since delayed payment of a debt already owing is clearly not consideration. Re Selectmove Ltd [1995] 1 WLR 474 (CA) Facts: Selectmove owed Inland Revenue money to be paid in instalments. Selectmove Ltd, Re [1995] 1 W.L.R. It was told that it would be contacted by the Inland Revenue if this was unsatisfactory and began to pay off its debt by installments. Any opinions, findings, conclusions or recommendations expressed in this material are those of the author and do not necessarily reflect the views of LawTeacher.net.
The Inland Revenue petitioned the court for a winding-up order in respect of a company, Selectmove, which had accrued arrears in the tax it owed under the PAYE system of tax collection.

Re Selectmove 1995 A company that owed tax to Inland Revenue offered to pay the debt in instalments. A tax collector met with the manager on July 15, 1991 and discovered the company was in financial difficulty. Re Selectmove [1995] 1 WLR 474. Re Selectmove Ltd [1995] 1 WLR 474. Re Selectmove Ltd [1995] 1 WLR 474 This case considered the issue of consideration and whether or not a continued part payment of a debt on an instalment basis was satisfactory consideration for a debt owed to a creditor. D heard nothing more. That remained the position until recently.

The Inland Revenue argued that the tax collector had not authority to make an agreement which bound the Revenue. To have SM put out of existence - SM owed substantial amount to IRDPaying tax as fell due and pay arrears commencing 7 months laterThat Mr P said he'd have to seek approval of superiors and get back to Mr F if the proposal was unacceptableSM heard nothing til 3 months later, when IRD demanded payment of the arrears in full1) That the meeting and exchange which took place, coupled with IRD delay in getting back to the company provided a good defenceThat they had an agreement for arrears to be paid, and in mean time will pay all PAYE and other dues on time1) Did the officer Mr P have ostensible authority to accept SM's offerA promise to make an additional payment in return for other party's promise to perform his existing K obligations, the advantage secured by the promise to make the additional payment was capable of constituting considerationIf the agreement would result in a practical benefit to IRD that constitutes considerationWhat did the CA say about a clear practical benefit in this type of scenarioRejected it -> If Williams were applied, this would destroy the rule in FvBWhat other reason meant the CA couldn't overrule FvBIf there had been consideration, would the outcome have been any different?Mr Polland had no actual authority to bind the IRD and there was nothing to suggest that he had been held out to have such authoritySo what does this mean for the outcome of the case?Mr P still did not have authority to make a promise which would bind the IRD by PE In Re Selectmove the Court of Appeal held that the practical benefit approach in Williams v Roffey was restricted to agreements to give more for the same. The result is that in an existing contractual relationship, renegotiations that increase the obligations of one party need not be mirrored with further obligation(s) from the other.

As for the argument that the Revenue had accepted the terms, this was wrong because the tax collector had no authority to make an acceptance, or even to bind his superiors to do so. The company argued that, according to The tax collector lacked actual authority to bind the Revenue. Gibson LJ said that To export a reference to this article please select a referencing stye below:Copyright © 2003 - 2020 - LawTeacher is a trading name of All Answers Ltd, a company registered in England and Wales. Inland Revenue then demanded full payment of all the money.

(C.A.) During the negotiations the company offered to pay its tax debts by in instalments, the Collector of Taxes stating that he would come back to the company if … The following judgments were handed down.

In Re Selectmove Ltd: CA 21 Dec 1993 The company appealed against an order for its winding up, saying that the debt was disputed, an accomodation having been reached with the Revenue.

In re Selectmove Ltd [1993] EWCA Civ 8 is an English contract law case, concerning the doctrine of consideration, and part payments of debt. It was argued that a practical benefit was obtained because the debtor would receive full payment, instead of some …


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