In R (Emeraldshaw Ltd) v Sheffield Magistrates Court (2025) EWCA Civ 1601 the Court of Appeal considers the scope of the Supreme Court decision in ROSSENDALE (2022) AC 690, in relation to the liability of owners of UNOCCUPIED HEREDITAMENTS to pay non-domestic rates. The “owner” is the person who has the IMMEDIATE LEGAL RIGHT TO ACTUAL PHYSICAL POSSESSION of the property, UNLESS they had NO REAL OR PRACTICAL ABILITY to exercise that right, so as to bring the property back into use, and had been granted that right only for the purpose of avoiding rates.
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