Business rates
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Empty rates changes offer no relief
The government’s new policy will backfire, and fail in its aim to reinvigorate the high street
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Business rates: establishing a rateable value for self-storage
When valuing a self-storage site, the whole site must be valued
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Business rates: category B worth more than category A
The Upper Tribunal (Lands Chamber) has allowed an appeal by the Valuation Office in Dawn Bunyan (Valuation Officer) v Acenden Limited [2023]
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Business rates exemption for places of public religious worship
The Upper Tribunal (Lands Chamber) has granted an appeal largely exempting from business rates two…
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Business rates: single hereditament or two separate ones?
How a bridge, branding and colour scheme were critical to identifying a site as a single unit
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Business rates: court sees through sham licence agreements
The Administrative Court has rejected an appeal against a district judge’s decision…
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Business rates: completion notice with a date which precedes service is invalid
An appeal has been allowed in Hermes Property Unit Trust v Richie Roberts and Trafford Council
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Business rates: where are we now?
COMMENT After showing signs of promise, the government must try harder, says John Webber
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Pleas for business rates reform must not fall on deaf ears
Martin Davenport, head of business rates and partner at Hartnell Taylor Cook, presents his wish list
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Supreme Court refuses to pierce corporate veil of rates avoidance SPVs
Changes to empty rates relief have prompted ratepayers to try out different schemes to mitigate…
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The Supreme Court sees through a business rates avoidance scheme
The case will now go back to the High Court for a full examination of facts
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What constitutes occupation of premises for rating purposes?
The conventional starting point for determining whether premises are occupied for rating purposes…