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Legal Update

English High Court assesses whether a funder’s security over the assets of the borrowing entity includes the proceeds of tax credit payments

February 2018
Mayer Brown Legal Update
The recent case of Plant & Plant (administrators of Relentless Software Ltd) v Vision Games 1 Ltd & Ors concerns the attempt of a funder of a video games developer to recover the proceeds of a tax credit payment made by HMRC to the developer, pursuant to the security that had been granted by the developer to the funder.


  • Ian McDonald
    T +44 20 3130 3856
  • Robert Hobson
    T +44 20 3130 3986
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