Bolsover District Council and another v Ashfield Nominees Ltd and others [2010] EWCA Civ 1129, [2010] All ER (D) 177 (Oct)
Court of Appeal, Civil Division, Laws, Lloyd and Gross LJJ,
19 Oct 2010
The presentation of a winding-up petition in respect of sums due under liability orders for unpaid council tax does not fall within s 9 of the Limitation Act 1980 (LA 1980). Instead, reg 34(3) of Council Tax (Administration and Enforcement) Regulations 1992, SI 1992/613, imposes an equivalent restriction on obtaining an order to enforce the liability.
James Morgan (instructed Summers Nigh Law LLP) for claimants. David Lock (instructed by Brooks Solicitors) for the defendants.
The defendant companies owned properties in the areas of the two claimant local authorities. They failed to pay council tax, and as a result liability orders were made by the magistrates’ court. The claimants sought to enforce the orders by way of winding-up petitions. Some of the orders had been made more than six years before the date
