The WLR Daily case summaries
[2010] WLR (D) 263
INSOLVENCY— Winding up— Council tax— Companies owning houses and not paying council tax when demanded to do so— Relevant councils obtaining liability orders in respect of unpaid tax— Councils seeking to enforce orders by way of insolvency proceedings— Whether presentation of winding up petitions time barred— Limitation Act 1980, s 9