Liability for Rates

May 14th, 2021

Hurstwood Properties v Rossendale BC (2021) UKSC 16 relates to the attempted avoidance of liabilities for business rates on unoccupied properties. The Supreme Court concludes (para 49) that the persons entitled to possession of an unoccupied property on whom the liability for rates is imposed does not encompass a company “which has no real or practical ability to exercise its legal right to possession” and “:on which that legal right has been conferred for no purpose other than the avoidance of liability for rates.”

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