Allison and another v Horner

Limitation – Availability of limitation defence. The claimant brought a claim against the defendants for damages for fraudulent representations by the first defendant in relation to a tax reduction scheme concerning films. The trial judge held that the defendant had made a number of specific fraudulent representations to the claimant and that the claimant could rely on s 32(1) of the Limitation Act 1980 (as amended) to extend the limitation period. On appeal, the Court of Appeal, Civil Division, after clarifying the test for limitation held that, on the facts the claimant had proved his limitation point and the appeal would be dismissed.

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