Business rates
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Landlords not liable for business rates where tenant firms had been liquidated
Court declines to apply Ramsay principle where local authorities were unable to collect rates.
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Don’t overlook the (cash) point
A surprising number of issues can arise relating to this seemingly innocuous piece of equipment
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A non-stop year for rates litigation
The business rates decisions came thick and fast in 2018. Blake Penfold reflects on the key cases
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Are cash machines separate hereditaments for rating purposes?
What is the correct approach in law to the rating of the site of an ATM in or outside a shop?
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Business rates: Time to level the playing field
John Webber calls for change in the way business rates are calculated for football stadiums, to reflect the financial realities of relegation from – or promotion to – the Premier…
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No immediate reduction in rates, despite relegation
Football clubs’ business rates are, in part, determined by variables including the estimated cost of building a replacement stadium, as well as the football club’s ability to pay based on…
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Wigan Athletic fails in football stadium business rates challenge
The football season is just about to start, but Championship side Wigan Athletic has already suffered a major defeat – in its test case claim that the effects of relegation should…
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Football stadium business rates row all set to kick off
A test case dispute over the effect of relegation on the calculation of business rates for football stadiums is to be heard by a tribunal next month.
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A retailer has won an important test case on the valuation of plant and machinery for rating purposes
The question that arose in Iceland Foods Ltd v Berry [2018] UKSC 15 was whether a specialised air handling system, used in connection with refrigerated merchandise in a retail store,…
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Where the market was saturated, and there was no evidence of any demand at all for empty premises, their rateable value was £1
The Rating Valuation Act 1836 stipulates that the rateable value of premises shall be taken to be an amount equal to the rent at which it is estimated they might…
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Could Scots lead the way on rates reform?
John Webber and Louise Daly consider whether proposals for reform north of the border contained in the Barclay Review could be applied in the rest of the UK.
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Are cash machines separate hereditaments for rating purposes?
Non-domestic rates are a tax on individual units of property, known as hereditaments. The issue that arose in an important test case between Sainsbury’s Supermarkets Ltd & others v Sykes…