However, a Miss " Jane Wren " or " Jenny Wren " was listed among the cast on the programmes of the original productions as playing Tinker Bell : this was meant as a joke that fooled H . M . Inspector of Taxes, who sent her a tax demand.
22.
""'Ayerst ( Inspector of Taxes ) v C & K ( Construction ) Ltd " "'[ 1976 ] AC 167 was a decision of the insolvency law which confirmed that where a company goes into insolvent liquidation it ceases to be the beneficial owner of its assets, and the liquidator holds those assets on a special " statutory trust " for the company's creditors.