[2025] EWHC 2336 (Ch)

Trafford claims NDR for Clarke Industrial Estate up to and including 24 August 2014. However, HM Land Registry Office Copy Entries show that PAG transferred its interest in the Estate to Alliance Real Estate LLP on 25 July 2014. It follows that PAG has no liability to NDR from then on. In cross-examination, Mr Kelly (the NNDR Senior Revenues Leader at Trafford) could not explain why PAG should be liable to NDR following the transfer. I conclude that it was not.