Continue reading "Business rates: Relief for the owners of empty properties"
Business rates: Relief for the owners of empty properties
Dean Monk examines the case of Rossendale, a Court of Appeal decision approving steps taken by property owners to mitigate their business rates liability ‘While the Supreme Court was unanimous on the “evasion” principle, it was divided on whether the principle could be expanded in the future. The billing authorities sought to exploit this by …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Brown v City of London Corporation [1996] 1 WLR 1070
- Cardtronics Europe Ltd & ors v Sykes & ors [2018] EWCA Civ 2472
- Newbigin v SJ & J Monk [2017] UKSC 14
- Prest v Petrodel Resources Ltd & ors [2013] UKSC 34; [2013] WTLR 1249 SC
- Rossendale Borough Council v Hurstwood Properties & ors [2019] EWCA Civ 364
- Woolway v Mazars [2015] UKSC 53
- WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1