At the intersection of artificiality, forward piercing not allowed

Publication Type

Transcript

Publication Date

4-2025

Abstract

When the sham doctrine, Ramsay principle in tax law, and attempts to pierce the corporate veil all appear in a single case, it is a good bet that the dispute centres around artificiality. In Hurstwood Properties v Rossendale BC, the Supreme Court of the United Kingdom had occasion to review an application to strike out claims for the recovery of business rates by local authorities. The registered owners of non-domestic properties had engaged in two business rates avoidance schemes and argued that as a result, the local authorities had no reasonable grounds for bringing the claims.

Keywords

Tax Law

Discipline

Tax Law

Research Areas

Corporate, Finance and Securities Law

Publication

King's Law Journal

Volume

36

Issue

1

First Page

1

Last Page

8

ISSN

0961-5768

Identifier

10.1080/09615768.2025.2493431

Publisher

Taylor and Francis Group

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