Stobart Group Ltd and another company v Stobart and another

Contract – Construction. In determining whether the respondents were liable to pay tax following the sale by them of the second appellant company to the first appellant, the Court of Appeal, Civil Division held, agreeing with the trial judge, that as no notice of a Tax Claim had been made within 7 years of the completion date of the sale, such a claim was therefore barred and that the respondents were entitled to summary judgment on the issue.

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