Baker (Liquidator of First National Pathé Ltd) v Cook (Inspector of Taxes)  Under an agreement, whereby a company sold all its assets to the appellant company, it was agreed that, in the event of the liquidation of the appellant company, the appellant company would sell and the vendor company would purchase, inter alia, the appellant company’s goodwill, copyright in films, and the benefit of all booking agreements for certain films entered into by the appellant company.