The council appealed a decision that the administrative receivers of a company were not liable personally for the non-domestic rates otherwise incurred by a company during the receivership.
Held: The activities of the receiver or manager were not activities creating a ratable occupation. The original business owner remained in occupation for this purpose.
Judges:
Lord Justice Pill, And Lord Justice Jonathan Parker
Citations:
Times 15-Jan-2002, Gazette 27-Feb-2002, [2001] EWCA Civ 1934, [2002] 1 WLR 1304, [2002] BPIR 665, [2002] NPC 8, [2002] 2 EGCS 101, [2002] BCC 495, [2002] RA 23
Links:
Statutes:
Insolvency Act 1986 35, Local Government Finance Act 1988 43(1)
Jurisdiction:
England and Wales
Citing:
Cited – Ratford v Northavon District Council CA 1986
The reality of the agency of a receiver is reflected in the continuity, after the appointment of receivers, of the rateable occupation of the mortgagor through the agency of the receivers. The possession of an agent is to be attributed to that of . .
Lists of cited by and citing cases may be incomplete.
Rating, Insolvency
Updated: 29 June 2022; Ref: scu.167309