Synopsis Martin Young and Nora Wannagat provide an introduction to issues arising when a corporate client faces liability for business rates and the impact of insolvency. Citations Cases:Cornhill Insurance plc v Improvement Services Ltd [1986] 1 WLR 114Re Toshoku Finance (UK) plc [2002] 1 WLR 671Exeter City Council v Bairstow [2007] EWHC 400 (Ch)Laing (John) & Son Ltd v Kingswood Assessment Area Assessment Committee [1948] 2 KB 116, [1948] 1 All ER 943, 46 LGR 321, 112 JP 304, [1948] LJR 1619, 64 TLR 407, 151 EG 411R (Secretary of State for Health & Social Care) v Harlow DC [2021] EWHC 909 AdminKaye v South Oxfordshire District Council [2013] EWHC 4165 (Ch), [2014] 2 All ER 1019, [2014] 2 BCLC 383, [2014] Bus LR 597, [2014] BPIR 416, [2014] All ER (D) 134 (Jan)Re Nortel GmbH (in administration) [2013] UKSC 52, [2014] AC 209, [2013] 4 All ER 887, [2013] 3 WLR 504, [2013] 2 BCLC 135, [2013] Bus LR 1056, (2013) Times, 19 August, [2013] BPIR 866, [2013] All ER (D) 283 (Jul) Legislation:Schedule B1, Insolvency Act 1986, para 3r.3.50 and 3.51 of the Insolvency (England and Wales) Rules 2016r.6.42 of the Insolvency (England and Wales) Rules 2016Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (SI 1989/1058) and in particular Regulation 18Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (SI 2008/386)  Hosted on Acast. See acast.com/privacy for more information.

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