The WLR Daily case summaries
[2023] WLR(D) 499
King’s Bench Division
Total Sprint Ltd v Swale Borough Council
[2023] EWHC 2968 (Admin)
2023 Oct 18, 19; Nov 29
Eyre J
Rating— Non-domestic rates— Rateable occupation— Council applying for liability orders against company on basis of demand notices against company for non-domestic rates— Council not disclosing existence of liability orders against different company in respect of same premises for part of same period— Whether burden of proof of establishing rateable occupation falling on alleged ratepayer or council— Whether council owing duty of candour to court— Whether council owing duty of disclosure to court in rating proceedings—
Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989
(SI 1989/1058), reg 12