Emeraldshaw Ltd (claimant/appellant) v Sheffield Magistrates’ Court (defendant/respondent)
Wednesday 29 October 2025
The Appellant (Claimant below) Emeraldshaw Limited, appeals the decision of HHJ Judge Klein, sitting as a Judge of the High Court, judgment being delivered on 22 October 2024.
Sheffield County Council (“SCC”) is the rating authority responsible for the collection of National Non-domestic Rates (“NNDR”) for the Premises in question. SCC were informed that the Appellant had entered into tenancies with a third party known as ‘Space to Help (Yorkshire)’ which was a limited company but owing to its charitable objects has an exemption from using the word limited in its name.
SCC served NNDR bills on the appellant who continued to assert it was not liable and did not pay. SCC served reminder notices and ultimately, SCC issued summonses for the two hereditaments in question. Those summonses proceeded in court and on 21st March 2024 the District Judge handed down his judgment and at the conclusion of the hearing the court granted liability orders.
Permission was sought for judicial review, and refused by HHJ Klein on 22 October 2024.
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