“A local authority which had obtained a liability order in respect of unpaid council tax and which wished to enforce it by way of insolvency proceedings was not obliged to do so within six years of granting of the order, since the presentation of winding up petitions in respect of sums due under liability orders for unpaid council tax were not within the scope of s 9 of the Limitation Act 1980.”
WLR Daily, 22nd October 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
