Commercial premises – Business rates – Leases – Liability orders – Sham transactions

Anami Holdings Ltd v Sandwell Metropolitan Borough Council [EWHC] 1913 (Admin) McCombe LJ and William Davis J (19 June 2018)

This was an appeal by a landlord against a decision of a district judge who refused to set aside three liability orders issued at the behest of the respondent council relating to business rates payable on commercial premises.