Rossendale Borough Council v Hurstwood Properties (A) Ltd

Core Citations

CONSIDERS

• Westminster City Council v Haymarket Publishing Ltd
• Campbell v Commissioners of Inland Revenue 2004

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• Furniss v Dawson; Murdoch v Dawson
• Sobam BV Re
• Refuge Assurance Company Ltd v Pearlberg
• Snook v London and West Riding Investments Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• MacNiven v Westmoreland Investments Ltd
• Commissioners of Customs and Excise v Blom-Cooper
• Carreras Group Ltd v Stamp Commissioner
• Re McGuckian (No 1)
• Tower MCashback LLP v HM Revenue and Customs

CONSIDERS

• Leasehold Reform, Housing and Urban Development Act 1993 - Articles : S-A
• Income Tax (Earnings and Pensions) Act 2003
• Leasehold Reform, Housing and Urban Development Act 1993

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• Local Government Finance Act 1988 - Articles : S-43
• Local Government Finance Act 1988 - Articles : S-45
• Insolvency Act 1986
• Companies Act 2006
• Rating (Empty Properties) Act 2007 - Articles : S-1
• The Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008
• Finance Act 2013
• Insolvency Act 1986
• Companies Act 2006 - Articles : S-15
• Finance Act 2013
• Brown and Others v City of London Corporation
• Yasmin Prest v Michael Prest (First Respondent) Petrodel Resources Ltd and Others (Second to Eighth Respondents)

REFERS TO

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• UBS AG and Another v Revenue and Customs Commissioners
• Street v Mountford

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• VTB Capital Plc v Nutritek International Corpn
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

CITES

• Dave Persad v Anirudh Singh (Trinidad and Tobago)
• Salomon v Salomon and Company
• Radaich v Smith

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• Westbrook Dolphin Square Ltd v Friends Life Ltd
• Gilford Motor Company Ltd v Horne
• Jones v Lipman
• R v Registrar of Companies, ex parte Attorney General
• Secretary of State for Business Innovation and Skills (Petitioner) v PAG Management Services Ltd

CONSIDERED in

• Isle Investments Ltd v Leeds City Council
• The Secretary of State for Business, Energy and Industrial Strategy v PAG Asset Preservation Ltd
• The Commissioners for HM Revenue and Customs v Altrad Services Ltd

REFERRED in

• The Secretary of State for Business, Energy and Industrial Strategy v PAG Asset Preservation Ltd
• Bluecrest v HMRC
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another

CITED in

• Michael Brown Bridget Brown v The Commissioners for HM Revenue & Customs

REPORTED OPINION OF in

• [2019] 2 BCLC 591
• [2019] 1 WLR 4567

This document cites

• Westbrook Dolphin Square Ltd v Friends Life Ltd
• UBS AG and Another v Revenue and Customs Commissioners
• Secretary of State for Business Innovation and Skills (Petitioner) v PAG Management Services Ltd
• Salomon v Salomon and Company
• Commissioners of Customs and Excise v Blom-Cooper



See all quotations

• Snook v London and West Riding Investments Ltd
• VTB Capital Plc v Nutritek International Corpn
• MacNiven v Westmoreland Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Yasmin Prest v Michael Prest (First Respondent) Petrodel Resources Ltd and Others (Second to Eighth Respondents)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Westminster City Council v Haymarket Publishing Ltd
• Jones v Lipman
• Furniss v Dawson; Murdoch v Dawson
• Brown and Others v City of London Corporation
• Street v Mountford
• Campbell v Commissioners of Inland Revenue 2004
• Refuge Assurance Company Ltd v Pearlberg
• Re McGuckian (No 1)
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Radaich v Smith
• R v Registrar of Companies, ex parte Attorney General
• Sobam BV Re
• MacNiven v Westmoreland Investments Ltd
• Tower MCashback LLP v HM Revenue and Customs
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Gilford Motor Company Ltd v Horne
• Carreras Group Ltd v Stamp Commissioner
• Dave Persad v Anirudh Singh (Trinidad and Tobago)
• Insolvency Act 1986
• Local Government Finance Act 1988
• Leasehold Reform, Housing and Urban Development Act 1993
• Companies Act 2006
• Finance Act 2013
• Rating (Empty Properties) Act 2007