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

Table of contents

• 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.