Business rates
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Leases granted to mitigate liability for business rates were shams
It has long been recognised that ratepayers, or potential ratepayers, can and do organise their…
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Were property guardians in rateable occupation?
Property guardianship schemes provide companies that run them with an income, individual guardians…
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Retailers have won their battle about the status of cash machines
Supreme Court rules on status of cash machines at supermarkets, shops and petrol filling stations
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Changing rates regime leaves businesses much to ponder
Business rates in Scotland have been subject to change. Iain McGhee rounds up the key points
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When can the rateable value of properties be reduced?
How does relegation from one league to another affect the rateable value of a football stadium?
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Offices, in the occupation of property guardians, were liable to council tax
Tests of liability for council tax and business rates are concerned with how premises are used…
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Rebalancing the business rates scales
Will increasing the share of business rates paid by the logistics sector make a difference?
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A document purporting to be a lease was a sham
A case in which it was claimed a ‘man of straw’ company was liable for rates
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Was a ratepayer liable for business rates while offices were reduced to a shell?
Canary Wharf offices were ready for fit-out, but not capable of beneficial occupation.
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Lack of demand for premises did not reduce their rateable value
The Supreme Court has clarified the law relating to premises unlet due to insufficient tenant demand
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Time to help flexible workspace providers
Is the business rates policy tail wagging the flexible leasing dog?
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Empty rates: charities beware
What are the rules relating to business rates mitigation schemes?