Bolsover District Council & Anor v Ashfield Nominees Ltd & Ors

Bolsover District Council & Anor v Ashfield Nominees Ltd & Ors

The 6-year limitation period under section 9 of the Limitation Act 1980 does not apply to the enforcement of council tax liability orders by way of winding-up petitions; the only relevant time bar is at the stage of obtaining the liability order, as imposed by regulation 34(3) of the 1992 Regulations.

Source-derived case information.

Parties
Respondent: Bolsover District Council; Respondent: Mansfield District Council; Appellant: Ashfield Nominees Ltd; Appellant: Dennis Rye Ltd; Appellant: East Midlands Developments Ltd; Appellant: Hardwick Nominees Ltd
Jurisdiction
England and Wales
Judgment Date
19 October 2010
Procedural Posture
Civil Appeal / Appeal From High Court (chancery Division) to Court of Appeal
Outcome
Appeal dismissed
Legal Topics
Limitation of Actions, Council Tax Recovery, Winding Up Petitions, Statutory Interpretation
Civil Procedure Local Government Law Tax Law Insolvency Law Limitation of Actions Council Tax Recovery Winding Up Petitions Statutory Interpretation

Source-derived case record

Summary, issues, holding and outcome

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Parties

Bolsover District Council

Respondent

Mansfield District Council

Respondent

Ashfield Nominees Ltd

Appellant

Dennis Rye Ltd

Appellant

East Midlands Developments Ltd

Appellant

Hardwick Nominees Ltd

Appellant

Procedural Posture

Civil Appeal / Appeal From High Court (chancery Division) to Court of Appeal

Legal Issues

  1. 1 Whether section 9 of the Limitation Act 1980 bars a winding-up petition based on council tax liability orders made more than 6 years previously
  2. 2 Whether the time bar for recovery of council tax applies only at the stage of obtaining a liability order or also to subsequent enforcement proceedings

Ratio Decidendi

The 6-year limitation period under section 9 of the Limitation Act 1980 does not apply to the enforcement of council tax liability orders by way of winding-up petitions; the only relevant time bar is at the stage of obtaining the liability order, as imposed by regulation 34(3) of the 1992 Regulations.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.