“…s to the Supreme Court, which allowed their appeal on the interpretation of section 45(1)(b), but dismissed it on the corporate veil issue: see [2021] UKSC 16, [2022] AC 690 (“Rossendale (SC)”).…”
“…The Court was also referred to Rossendale Borough Council v Hurstwood Properties (A) Ltd and Others [2021] UKSC 16, [2022] AC 690, a rating case in which Lord Briggs and Lord Leggatt (in a joint judgment) said this at [12] and [15]:…”
“…Court has returned again to the topic of the modern purposive approach to statutory interpretation in Rossendale Borough Council v Hurstwood Properties (A) Ltd [2022] AC 690. In their judgment Lords Briggs and Leggatt emphasised the central importance of identifying the purpose of legislation, as follows:…”