LIABILITY

January 13th, 2026 by James Goudie KC

A&P68 Ltd v CITY OF BRADFORD COUNCIL (2026) EWHC 27 (Admin) affirms that for the purpose of deciding who is liable for unpaid non-domestic rates there is a SINGLE. PURPOSIVE, TEST, for determining the person entitled to POSSESSION of the RELEVANT HEREDITAMENT and therefor the owner. The question is whether that person has a REAL AND PRACTICABLE ENTITLEMENT to possession.

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