Court of Appeal
Bolsover District Council and another
v
Ashfield Nominees Ltd and others
[2010] EWCA Civ 1129
2010 Oct 7;
19
Laws, Lloyd, Gross LJJ
InsolvencyWinding upCouncil taxCompanies owning houses and not paying council tax as demandedRelevant councils obtaining liability orders in respect of unpaid taxCouncils seeking to enforce orders by way of insolvency proceedingsWhether subject to six-year time barWhether presentation of winding up petitions time-barred Limitation Act 1980 (c 58), s 9 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)
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