Hurstwood Properties & Ors v Rossendale Borough Council & Ors
13:00 – 14:00
The Supreme Court has handed down its keenly awaited judgment in Hurstwood Properties & Ors v Rossendale Borough Council & Ors. This important judgment has answered the question of whether ratepayers are still liable to pay non-domestic rates (‘NDR’) for periods when they lease their unoccupied properties to special purpose vehicle companies (‘SPVs’) on the basis that: (1) the leases were prearranged tax avoidance schemes and the relevant statute should be interpreted accordingly; or (2) the SPVs can be disregarded by a piercing of the corporate veil.
To reserve your place, please email Jo Stapley.