Rates
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Tribunal rejects attempt to divide existing hereditaments to allow rate relief
Upper Tribunal considered this issue in Moore (Valuation Officer) v Bailey
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Implications of Covid-19 for Scottish commercial real estate
The Scottish and UK governments’ responses to the challenges facing the industry have much in common
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What the Supreme Court decision means for calculating rateable value
LISTEN: Roger Cohen discusses the Supreme Court ruling in Hewitt (VO) v Telereal Trillium
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Supreme Court rules in rateable value dispute over long-empty Blackpool property
A battle over whether an office block has a rateable value of only £1 has ended in a split decision
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Huge sums riding on supermarket ATM rating appeal
Supermarket chains including Tesco and Sainsbury’s will this week face a Court of Appeal battle over how cash machines in their stores are rated – with more than £300m in…
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Reeves (VO) v Tunnel Tech Ltd
Rating Non-domestic 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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An occupier may be liable for business rates even though it needs to carry out essential work before it can use premises for the purposes of its business
The litigation in R3 Products Ltd v Salt [2014] UKUT 333 (LC; [2014] PLSCS 269 concerned premises that were let to a tenant that wanted to use them to convert…
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Can a property owner avoid liability for business rates because its premises are so dilapidated that it would breach health and safety legislation to occupy them?
The Non-Domestic Rating (Unoccupied Property) (England) Regulations exempt properties whose owners are “prohibited by law” from occupying them, or allowing them to be occupied, from liability for business rates.
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Chester & West Cheshire Council v Public Safety Charitable Trust
Rating; Non-domestic rates
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Chilton-Merryweather v Hunt and others
Council tax – Dwelling-house – Valuation list – Respondent homeowners living near motorway – Traffic on motorway increasing – Respondents seeking lower band rate owing to material reduction in value…