Rating

Non-domestic rates

Rossendale Borough Council and another v Hurstwood Properties (A) Ltd and others

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  • Supreme Court
  • 14 May 2021
  • Lord Reed (president), Lord Hodge (deputy president), Lord Briggs, Lord Kitchin and Lord Leggatt
  • [2021] UKSC 16
  • [2021] EGLR 28

Rating – Non-domestic rates – Special purpose vehicles – Respondent landowners granting leases of properties to SPVs as part of NDR avoidance scheme – Appellant local authorities seeking recovery of NDR from respondents – Respondents applying to strike out

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