“…ed on both issues 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]:…”
“…rticular provision and interpret its language as far as possible in a way which best gives effect to that purpose: Hurstwood Properties (A) Ltd v Rossendale BC [2021] UKSC 16, [2021] 2 WLR 1125 at [10] and Uber BV v Aslam [2021] UKSC 5, [2021] 4 All ER 209 at [70].…”
“…ve approach adopted towards EU legislation is nowadays on a par with the approach adopted to domestic legislation (see e.g. Hurstwood Properties v Rossendale BC[2021] UKSC 16 at paragraphs [9]-[10]).…”