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Insolvency Law

Expert guidance on all aspects of corporate and personal insolvency

Guildhall Chambers , 19 MAY 2014

Kaye v South Oxfordshire District Council [2013] EWHC 4165 (Ch); [2014] BPIR 416

Kaye v South Oxfordshire District Council [2013] EWHC 4165 (Ch); [2014] BPIR 416

(Chancery Division, His Honour Judge Hodge QC (sitting as a judge of the High Court), 6 December 2013)

The liability to pay non-domestic rates is a single liability for the whole of the relevant chargeable financial year, notwithstanding that such liability may be discharged in instalments. Such liability falls within the definition of ‘debt’ in r 13.12 IR. In consequence, a local authority was bound by a Company Voluntary Arrangement (CVA) containing r3’s standard terms (condition 20 of which incorporates r 13.12 IR) in respect of the entire year’s liability and could not take steps to recover instalments falling due for payment after the CVA was approved.

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