The Law Reports (Appeal Cases)
[2022] AC 690
Supreme Court
Rossendale Borough Council v Hurstwood Properties (A) Ltd and others
Wigan Council
v
Property Alliance Group Ltd
[2021] UKSC 16
2020 Oct 26; 2021 May 14
Lord Reed PSC, Lord Hodge DPSC, Lord Briggs, Lord Kitchin, Lord Leggatt JJSC
Rating— Non-domestic rates— Unoccupied hereditament— Owners of unoccupied hereditaments seeking to avoid liability to non-domestic rates by leasing hereditaments to companies which were then wound up or struck off register of companies— Whether companies becoming “owners” of hereditaments for purposes of rating statute— Whether court able to pierce corporate veil of companies—
Local Government Finance Act 1988 (c 41), ss 45(1), 65(1)