Source: All England Reporter
Publisher Citation: [2012] All ER (D) 110 (Mar)
Neutral Citation: [2012] EWHC 342 (Ch)
Court: Chancery Division
Judge:

Richard Sheldon QC sitting as a deputy judge of the High Court
Representation Arfan Khan (instructed by Quastel Midgen LLP) for the claimant.
  Simon Howarth (instructed by Browne Jacobson LLP) for the defendant.
Judgment Dates: 22 February 2012

Catchwords

Limitation of action - Accrual of cause of action - Negligence - Claimant company provided with advice by defendant accountants' firm re National Insurance (NI) scheme - Revenue and Customs Commissioners issuing proceedings against claimant in respect of unpaid NI - Claimant issuing proceedings against defendant in tort and breach of contract - Deputy master holding that claims time barred - Whether claims time barred - .

The Case

Limitation of action Accrual of cause of action. Having considered of the Limitation Act 1980, the Chancery Division dismissed the claimant company's appeal against the dismissal of its claim, where the deputy master had not erred in holding that the claimant's claim in tort and breach of contractual duty was time-barred.

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