1. Value Added Tax Act 1994 section 36 and section 26A

2. Value Added Tax Regulations 1995 Parts XIX, XiXA and XIXB.

3. Insolvency Regulations 1994, regulations16 and 30.

4. Books and papers - notice to government departments -BPOGD.

5. Insolvency Rules 1986 rule 4.90, Insolvency Act 1986 section 323.

6. Insolvency Rules 1986 rule 4.90(3), Insolvency Act 1986 section 323(2).

7. Crown Proceedings Act 1947

8. RE: D H Curtis (Builders) Limited [1978] 2 WLR 28.

9. Secretary of State for Trade and Industry v Frid, [2004] 2 W.L.R. 1279

10. Value Added Tax Act 1994 section 81,  Re: Potco Realisations Limited [1988] Times 14 December.

11. Insolvency Act 1986 section 126(1)

12. Herbert Berry Associates Limited v Inland Revenue Commissioners [1977] 1.W.L..R.

13. Insolvency Act 1986 section 176 and section 347(3)