A statutory demand by the Inland Revenue, which was based upon a debt which was statute barred, was not supportable and had to be set aside. The demand was based upon the judgement obtained by the Inland Revenue, and not upon the underlying tax debt. The limitation arrangements were different.
Citations:
Times 10-Apr-2000
Statutes:
Jurisdiction:
England and Wales
Insolvency
Updated: 24 July 2022; Ref: scu.81666
