IRC v Wimbledon Football Club Ltd [2004] EWCA Civ 655 is a UK insolvency law case, concerning Company Voluntary Arrangements.

Wimbledon FC put forward a Company Voluntary Arrangement.

The administrators argued this would frustrate the purpose of the sale, and mean there would be nothing at all to pay the Inland Revenue.

Court of Appeal held there was no infringement of Insolvency Act 1986 section 4(4).

If payment had reduced the price, there would have, because then in substance, funds would have come from the company, and the CVA would have had to have been revoked.