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Non-domestic rates avoidance, liquidation schemes and a moral conundrum (Wigan Council v Property Alliance Group Ltd; Trafford Council v Property Alliance Group Ltd)

𝗡𝗼𝗻-𝗱𝗼𝗺𝗲𝘀𝘁𝗶𝗰 𝗿𝗮𝘁𝗲𝘀 𝗮𝘃𝗼𝗶𝗱𝗮𝗻𝗰𝗲, 𝗹𝗶𝗾𝘂𝗶𝗱𝗮𝘁𝗶𝗼𝗻 𝘀𝗰𝗵𝗲𝗺𝗲𝘀 𝗮𝗻𝗱 𝗮 𝗺𝗼𝗿𝗮𝗹 𝗰𝗼𝗻𝘂𝗻𝗱𝗿𝘂𝗺 (Wigan Council v Property Alliance Group Ltd; Trafford Council v Property Alliance Group Ltd)

Stephanie Smith (formerly Lovegrove) has written a case analysis in partnership with LexisNexis UK.

𝗟𝗼𝗰𝗮𝗹 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗮𝗻𝗮𝗹𝘆𝘀𝗶𝘀: This is a decision of the Business and Property Courts declaring ineffective two liquidation schemes (‘the Schemes’) deployed by the property investment and development company Property Alliance Group (‘PAG’) and designed to avoid PAG paying non-domestic rates. The case is another in a long line of authorities concerning NDR avoidance schemes and considers the application of the Supreme Court decision of Rossendale Borough Council v Hurstwood Properties (A) Ltd [2021] UKSC 16; [2022] AC 690. Written by Stephanie Smith, barrister at 4-5 Gray’s Inn Square.

You can read the full analysis, please click here.

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    Stephanie Smith

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