Business Rates: Geography, function and objective necessity

Dentons | Property Law Journal | September 2015 #334
Bryan Johnston and Alexa Phoenix consider a new approach to domestic rates following a recent Supreme Court decision ‘Ratepayers with two or more floors in a single building will likely be liable for more business rates than if the various demises had been treated as a single hereditament.’In Woolway v Mazars [2015], the Supreme Court …

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Business Rates: Reducing the pain

Herbert Smith Freehills LLP | Property Law Journal | September 2012 #294
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 …

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