Business rates
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Is a ratepayer liable for business rates while refurbishing a building?
It is a well-known principle of valuation that a valuer must value property as it stands on the valuation date. However, this principle can be displaced by contrary instructions in…
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Industry welcomes Supreme Court business rates ruling
The Supreme Court has allowed an appeal against a much-criticised Court of Appeal decision that could have meant drastic increases in business rates for vacant premises undergoing renovations. The decision…
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What repairs can reasonably be considered uneconomic when assessing the rateable value of a property?
It is a well-known principle of valuation that a valuer must value property as it stands on the valuation date. However, this principle can be displaced by contrary instructions in…
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Offices on separate floors of a building did not form part of a single hereditament
The question that the Supreme Court had to answer in Woolway (VO) v Mazars LLP [2015] UKSC 53; [2015] PLSCS 240 was whether the ratepayer’s premises on the second and…