000			01720cam a2200229 4500
001			ABS65285
008			020404n2002 000 0 eng u
035			_a(Sirsi) u117362
245			_aBoston BC v Rees and Bennett (Receivers); re Beck Foods Ltd
260			_c2002
490			_aRating Appeals _v[2002] RA 23-43(11)
520			_aCA 20 December 2001. B contended that receivers were liable to pay non domestic rates in respect of commercial premises at New Hammond Back Road, Wyberton Fen, Boston, Lincolnshire from 18 April 1997 to the 17 November 1997. The premises were owned by a company and used for meat and burger processing. In February 1997 receivers of the company were appointed pursuant to a mortgage debenture. Clause 8 of the mortgage debenture provided that any receiver appointed should be the agent of the company. The receivers closed down the meat processing side of the company but continued to run the burger processing business. On the 18 April 1997 the company was place in creditors' voluntary liquidation. The receivers' agency pursuant to the debenture ended. The burger processing continued with the receivers making weekly site visits. The High Court held that the receivers were not liable for the rates. The council appealed. "Held", the receivers were not liable for the rates because the company was in rateable occupation at all times.
590			_aABS
650			_aBOSTON BC V REES AND BENNETT (RECEIVERS); RE BECK FOODS LTD
650			_aRATEABLE OCCUPATION
650			_aRECEIVERS
650			_aVOLUNTARY LIQUIDATION
650			_aLOCAL GOVERNMENT FINANCE ACT 1988 S43
650			_aNON DOMESTIC RATES
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c69919 _d69919