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Re Selectmove Ltd [1995]


  • The Crown demanded ~£25,000 in tax from Selectmove Ltd as they had underpaid
  • Selectmove agreed with a tax collector that payment could occur in £1000 monthly instalments
  • After accepting 7 monthly instalments, the Crown sought a winding up order of Selectmove as they owed ~£18,000 in tax


  • Was there consideration in the agreement to pay in mothly instalments, as the Crown obtained a practical benefit in that they would get paid


  • No consideration, claim failed


  • Although a practical benefit may be found as consideration where there is a promise of extra money for existing duties, as per Williams v Roffey [1990], such a benefit cannot be found in the case of a part payment of a debt
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