PALMER (T/A COTSWOLD STONE QUARRIES) – V – INGRAM  EWCA CIV 947
PCB were instructed by the receiver of a convicted tax fraudster to collect in his worldwide assets to satisfy a confiscation order. One asset was a claim in the name of an Irish company which had been dissolved and struck off. PCB applied to restore the company but, as there was a potential limitation defence that might arise whilst the company was being restored, PCB obtained permission to bring proceedings in the name of the dissolved company. PCB successfully resisted a challenge in the Court of Appeal to the grant of that permission.