The Weekly Law Reports
[2019] 1 WLR 4567
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
2019 March 7
David Richards, Henderson, Baker LJJ
Rating— Non-domestic rates— Unoccupied hereditament— Owners of unoccupied hereditaments seeking to avoid liability to non-domestic rates by leasing properties 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— Whether statute to be given purposive interpretation—
Local Government Finance Act 1988 (c 41), ss 45(1)(b), 65(1)