unnecessary to deal with the further point relied upon by B. & C. (but rejected by the Court of Appeal) that B. & C.'s claim being unliquidated is not "a sum due" within the meaning of the section. I would dismiss the appeal.}} See also UK company lawRe Atlantic Computer Systems plc (No 1)'' [1992] Ch 505 Notes United Kingdom insolvency case law House of Lords cases 1997 in case law 1997 in British law