‘billing authorities have been in receipt of advice that the arrears of business rates outstanding for the purposes of insolvency are to be treated in the same way as arrears of council tax, and that, in both cases, the debt provable in the insolvency is that due up to the date of the insolvency event, unless the debtor has previously defaulted, in which case it is the debt for the whole of the relevant financial year, that is considered to be due, and to become payable and provable in the insolvency. It is the correctness of that view which falls for decision by this court.’
Hidge QC HHJ
[2013] EWHC 4165 (Ch), [2014] BCC 143, [2014] BPIR 416, [2014] Bus LR 597, [2014] 2 All ER 1019
Bailii
Insolvency, Rating
Updated: 29 November 2021; Ref: scu.520880
