The Business Law Reports
[2011] Bus LR 492
Court of Appeal
Bolsover District Council and another v Ashfield Nominees Ltd and others
[2010] EWCA Civ 1129
2010 Oct 7;
19
19
Laws, Lloyd, Gross LJJ
Insolvency— Winding up— Council tax— Companies owning houses and not paying council tax as demanded— Relevant councils obtaining liability orders in respect of unpaid tax— Councils seeking to enforce orders by way of insolvency proceedings— Whether subject to six-year time bar— Whether presentation of winding up petitions time-barred—
Limitation Act 1980 (c 58), s 9
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Council Tax (Administration and Enforcement) Regulations 1992 (SI 1992/613) (as amended by Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (SI 1992/ 3008), reg 15) regs 34, 49(2)