{"version":"1.0","type":"rich","provider_name":"Acast","provider_url":"https://acast.com","height":250,"width":700,"html":"<iframe src=\"https://embed.acast.com/$/6729ff058e194291075f11a8/68b9599f4199e5a9cefa852d?\" frameBorder=\"0\" width=\"700\" height=\"250\"></iframe>","title":"S1 Ep7: Business rates liability: corporate ratepayer insolvency","description":"<p><strong>Synopsis</strong></p><p><strong>&nbsp;</strong></p><p><a href=\"https://tanfieldchambers.co.uk/barrister/martin-young/\" rel=\"noopener noreferrer\" target=\"_blank\">Martin Young</a>&nbsp;and&nbsp;<a href=\"https://tanfieldchambers.co.uk/barrister/nora-wannagat/\" rel=\"noopener noreferrer\" target=\"_blank\">Nora Wannagat</a>&nbsp;provide an introduction to issues arising when a corporate client faces liability for business rates and the impact of insolvency.</p><p><strong>&nbsp;</strong></p><p><strong>Citations</strong></p><p>&nbsp;</p><p>Cases:</p><ul><li><em>Cornhill Insurance plc v Improvement Services Ltd&nbsp;</em>[1986] 1 WLR 114</li><li><em>Re Toshoku Finance (UK) plc&nbsp;</em>[2002] 1 WLR 671</li><li><em>Exeter City Council v Bairstow&nbsp;</em>[2007] EWHC 400 (Ch)</li><li><em>Laing (John) &amp; Son Ltd v Kingswood Assessment Area Assessment Committee</em>&nbsp;[1948] 2 KB 116, [1948] 1 All ER 943, 46 LGR 321, 112 JP 304, [1948] LJR 1619, 64 TLR 407, 151 EG 411</li><li><em>R (Secretary of State for Health &amp;&nbsp;Social Care) v Harlow DC</em>&nbsp;[2021] EWHC 909 Admin</li><li><em>Kaye v South Oxfordshire District Council</em>&nbsp;[2013] EWHC 4165 (Ch), [2014] 2 All ER 1019, [2014] 2 BCLC 383, [2014] Bus LR 597, [2014] BPIR 416, [2014] All ER (D) 134 (Jan)</li><li><em>Re Nortel GmbH (in administration)</em>&nbsp;[2013] UKSC 52, [2014] AC 209, [2013] 4 All ER 887, [2013] 3 WLR 504, [2013] 2 BCLC 135, [2013] Bus LR 1056, (2013) Times, 19 August, [2013] BPIR 866, [2013] All ER (D) 283 (Jul)</li></ul><p>&nbsp;</p><p>Legislation:</p><ul><li>Schedule B1, Insolvency Act 1986, para 3</li><li>r.3.50 and 3.51 of the Insolvency (England and Wales) Rules 2016</li><li>r.6.42 of the Insolvency (England and Wales) Rules 2016</li><li>Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (SI 1989/1058) and in particular Regulation 18</li><li>Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (SI 2008/386)</li></ul><p><br></p><p>Producer: Peter Shevlin</p><p>A Pod60 production for Tanfield</p><p><a href=\"https://pod60.com/\" rel=\"noopener noreferrer\" target=\"_blank\">https://pod60.com/</a></p><p><strong>&nbsp;</strong></p>","author_name":"Tanfield"}