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Rates – Rateable occupation. The tenant of the appellants' property went into liquidation and its liquidator disclaimed all interest in the property. The appellants continued to call on a guarantor to make good the tenant's default and the guarantor paid the sums demanded. The judge held that the appellants were liable for rates charged by the defendant local authority. The appellants appealed by way of case stated. The Administrative Court, in dismissing the appeal, held that the judge had been correct to find that the first appellant had been the owner within ss 45(1)(b) and 65(1) of the Local Government Finance Act 1988 and, therefore, liable for non-occupation rates for the property.
Rates – Rateable occupation. The tenant of the appellants' property went into liquidation and its liquidator disclaimed all interest in the property. The appellants continued to call on a guarantor to make good the tenant's default and the guarantor paid the sums demanded. The judge held that the appellants were liable for rates charged by the defendant local authority. The appellants appealed by way of case stated. The Administrative Court, in dismissing the appeal, held that the judge had been correct to find that the first appellant had been the owner within ss 45(1)(b) and 65(1) of the Local Government Finance Act 1988 and, therefore, liable for non-occupation rates for the property.
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