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Unilateral notice was not notice of tax claim (Stobart Group and another v Stobart & Tinkler)

Unilateral notice was not notice of tax claim (Stobart Group and another v Stobart & Tinkler)
Published on: 07 August 2019
Published by: LexisPSL
  • Unilateral notice was not notice of tax claim (Stobart Group and another v Stobart & Tinkler)
  • What are the practical implications of this case?
  • What was the background?
  • What did the court decide?
  • Case details

Article summary

In Stobart Group Limited and another v William Stobart and another [2019] EWCA (Civ) 1376, the Court of Appeal held that a unilateral notice given by the buyer of a company to the sellers was not notice of a tax claim under the tax covenant. As a further notice was not given until after the seven year limitation period had expired no claim could be made under the tax covenant for the tax liability. or take a trial to read the full analysis.

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