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Business Rates: Reducing the pain
Martin Dawbney and Frances Edwards looks at the outcome of two recent decisions that will come as welcome relief to ratepayers ‘Following an exemption period of three months for most properties after the property becomes unoccupied, landowners now face the additional burden of having to pay business rates at the same rate as if the …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Gilbert (Valuation Officer) v Hickinbottom & Sons Ltd [1956] 2 QB 40
- John Laing & Sons Ltd v Kingswood Area Assessment Committee [1949] 1 KB 344
- Makro Properties Ltd v Nuneaton and Bedworth BC [2012] EWHC 2250 (Admin)
- Re Woolway's Appeal [2012] UKUT 165 (LC)