Rossendale Borough Council v Hurstwood Properties (A) Ltd and other companies; Wigan Council v Property Alliance Group Ltd

Company – Voluntary winding up. The judge had erred in holding that it was arguable that the doctrine of piercing the corporate veil was applicable to special purpose vehicles which had been granted leases of properties by the defendants. Accordingly, the Court of Appeal, Civil Division, ruled that the attempt by the claimant local authorities to recover national non-domestic rates from the defendants in respect of the relevant unoccupied hereditaments could not succeed and the actions brought by them had to be struck out.

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