QUEEN'S BENCH DIVISION
1 Bridge Street West,
Manchester M60 9DJ
Judgment handed down at:
Royal Courts of Justice,
Strand, London WC2A 2LL
B e f o r e :
| THE QUEEN ON THE APPLICATION OF PRINCIPLED OFFSITE LOGISTICS LIMITED
|(1) LANCASTER CITY COUNCIL
(2) BASILDON BOROUGH COUNCIL
RICHARD GLOVER QC and KELLY PENNIFER (instructed by Greenhalgh Kerr LLP) for the Defendant
The First and Second Interested Parties did not appear and were not represented
Hearing dates: 1st and 2nd May 2018
Crown Copyright ©
The Hon Mr Justice Kerr:
"the parties to it had the common intention, which necessarily is a dishonest intention, that the transaction should not in fact create the legal rights and obligations which it gives the appearance of creating."
" I cannot advise you how to run a tax avoidance scheme nor can I turn a blind eye where evidence does not support the claims being made. A lease alone is not sufficient. having considered the supporting evidence you have provided I am writing to confirm that this is not sufficient to support [POLL] being in rateable occupation pre or post April 2017 .
The Council must be satisfied, on a case by case basis that the 4 ingredients of rateable occupation are present and whilst some of the principal elements of occupation have been established, one important exception is the value or benefit of the occupation to [POLL] The storage questionnaires that have been sent to you attempts [sic] to obtain this information, namely, what benefit to [POLL] is there of storing the goods. I have considered your responses which state that the goods are owned by [POLL] and that you are unable to say where they have been previously, for how long, or the reason for storing the goods. . Having looked at one of the lists I can see that the boxes contain very low value goods. Without knowing why [POLL] are storing such low value goods the Council is unable to conclude beneficial occupation. I do not know of the benefit of storing them. You therefore need to explain in detail how these goods are of benefit to the business needs of the company to enable us to assess if there is rateable occupation. ."
Reasoning and Conclusions: Permission
Reasoning and Conclusions: the Substance