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United Kingdom cvabusiness ratesprovable debts

Kaye v South Oxfordshire District Council

[2013] EWHC 4165 (Ch)
JurisdictionUnited Kingdom
CourtHigh Court (Chancery Division)
Year2013
StatusPersuasive authority

Key Principle

Where a company enters a company voluntary arrangement part-way through the rating year, the whole of that year's non-domestic (business) rates liability is a future and contingent debt that is caught by, and provable in, the CVA, so the full annual rates liability is subject to the arrangement rather than only the portion accrued to the date of the arrangement.

Area of Law

General

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