In Total Sprint Ltd v Swale Borough Council the Administrative Court analysed the legal test for a Magistrate Cort to apply when handling business rate cases. In this important decision (recently reported at [2024] 1 W.L.R. 1687), Eyre J rejected the submission that the principles laid down under the General Rates Act 1967 no longer governed the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (made under Sch 9 of the Local Government Finance Act 1988. 

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