The Weekly Law Reports
[2020] 3 WLR 422
Queen’s Bench Division
Atos IT Services Ltd
v
Fylde Borough Council
[2020] EWHC 647 (QB)
2020 March 12; 18
Saini J
Rating— Non-domestic rates— Rateable occupation— Ratepayer holding lease of whole hereditament— Parts of hereditament let to and occupied by subtenants— Whether ratepayer in exclusive occupation of hereditament— Whether liable for non-domestic rates in respect of whole hereditament—
Local Government Finance Act 1988 (c 41), ss 43(1), 65(2)
—
Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (SI 1989/1058), regs 9(4), 22
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