The WLR Daily case summaries
[2019] WLR(D) 141
Court of Appeal
Rossendale Borough Council v Hurstwood Properties (A) Ltd and others
Wigan Council v Property Alliance Group Ltd
[2019] EWCA Civ 364
2018 Nov 7,8;
2019 March 7
David Richards, Henderson, Baker LJJ
Rating— Non-domestic rates— Relief— Defendants owning unoccupied properties on which non-domestic rates payable— Defendants granting leases of properties to special purpose vehicle companies (SPVs)— SPVs immediately placed into voluntary liquidation— Scheme created with sole purpose of avoiding liability to pay non-domestic rates— Whether scheme valid—
Local Government Finance Act 1988 (c 41), ss 45(1)(b), 65(1)
—
Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (SI 2008/386), reg 4(k)