P&O Property Holdings Ltd v Glasgow CC

P&O Property Holdings Ltd v Glasgow CC - 2000 - Rating Appeals [2000] RA 447-458(7) .

Court of Session 11 November 1998. Held that where the tenant of shop premises sent into creditors voluntary liquidation and the liquidator intimiated that he would not be adopting the lease and returned the keys to the landlords who accepted them without prrejudice to their rights atains the tenant and stressed that they had not taken any steps to secure vacant possession, the landlords were not liabile for unoccupied property rates on the premises under the Local Government (Scotland) Act 1966 s24(3).


P&O PROPERTY HOLDINGS LTD V GLASGOW CC
SCOTLAND
LOCAL GOVERNMENT (SCOTLAND) ACT 1966 S24
UNOCCUPIED PROPERTY
VOLUNTARY LIQUIDATION