Bolsover District Council v Ashfield Nominees Ltd

Subject Matter

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, s 9 — Council Tax (Administration and Enforcement) Regulations 1992 (as amended by Council Tax (Administration and Enforcement) (Amendment) Regulations 1992, reg 15), regs 34, 49(2)

[2011] Bus LR 492

Appellate History