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Rossendale Borough Council v Hurstwood Properties (A) Ltd

Hearings

England & Wales

30 Nov 2017 [2017] EWHC 3461 (Ch), Ch D (Judge Hodge QC)

07 Mar 2019 [2019] EWCA Civ 364; [2019] 1 WLR 4567; [2019] 2 BCLC 591; [2019] WLR(D) 141, CA (David Richards, Henderson, Baker LJJ)

05 Nov 2019 (appn all) [2019] 1 WLR 6659, SC(E) (Lord Kerr of Tonaghmore, Lord Carnwath, Lord Briggs JJSC)

14 May 2021 [2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125; [2022] 2 All ER 113; [2022] 1 All ER (Comm) 253; [2021] 2 BCLC 199; [2021] WLR(D) 286, SC(E) (Lord Reed PSC, Lord Hodge DPSC, Lord Briggs, Lord Kitchin, Lord Leggatt JJSC)

Additional names

Wigan Council v Property Alliance Group Ltd

Subject Matter

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)

[2019] EWCA Civ 364; [2019] 1 WLR 4567; [2019] 2 BCLC 591; [2019] WLR(D) 141, CA

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)

[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125; [2022] 2 All ER 113; [2022] 1 All ER (Comm) 253; [2021] 2 BCLC 199; [2021] WLR(D) 286, SC(E)

Appellate History

Rossendale Borough Council v Hurstwood Properties (A) Ltd [2017] EWHC 3461 (Ch), Ch D

Decision of Judge Hodge QC sitting in the Liverpool District Registry upheld in part

Rossendale Borough Council v Hurstwood Properties (A) Ltd [2019] EWCA Civ 364; [2019] 1 WLR 4567; [2019] 2 BCLC 591; [2019] WLR(D) 141, CA

Decision of the Court of Appeal reversed in part

Rossendale Borough Council v Hurstwood Properties (A) Ltd [2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125; [2022] 2 All ER 113; [2022] 1 All ER (Comm) 253; [2021] 2 BCLC 199; [2021] WLR(D) 286, SC(E)

Commentary

UK Supreme Court Blog
Case Comment: Hurstwood Properties (A) Ltd and others v Rossendale Borough Council and another [2021] UKSC 16 Case comment

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