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*NEWSFLASH* Hurstwood Properties Ltd V Rossendale Borough Council

Updated: Dec 10, 2021



In a break from the usual format, we're bringing you a bonus newsflash episode, unpacking the recent Supreme Court judgment of 14th May 2021 - Hurstwood Properties Ltd v Rossendale Borough Council. In this episode, Richard discusses recent tax avoidance schemes in reference to the recent judgements in Hurstwood Properties Ltd V Rossendale Borough Council. The two parties, Hurstwood Properties; the developers; and Rossendale Borough Council; the local council; dispute over the use of SPVs to avoid paying business rates for empty properties. The significance of this case includes the legality of dissolution and liquidation schemes, the implications being that schemes based on winding up and dissolution of companies to avoid paying business rates on empty properties are now not valid.



 

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