UK: England and Wales: the right to appeal against a tax liability - is it 'property' as defined by section 436 of the Insolvency Act 1986?

Judgment was given yesterday in Williams v Glover [2013] EWHC 1447 (Ch). The principal issue before the court was whether the right to appeal against a tax liability constituted "property" as defined by section 436 of the Insolvency Act 1986. His Honour Judge Pelling QC, sitting as a judge of the High Court, held that it did not.