Tax: The limitations of Ramsay

Selborne Chambers | Trusts and Estates Law & Tax Journal | January/February 2020 #213
When will an NNDR tax avoidance scheme be subject to a successful challenge? Nicholas Trompeter examines a case that sheds light on the points considered ‘The local authorities in Rossendale submitted that the notion of an “owner” of an unoccupied property had to be interpreted purposively as an owner with a real entitlement to possession.’ …

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Business rates: The year in review

Charles Russell Speechlys LLP | Property Law Journal | December 2019/January 2020 #377
Richard Hosmer summarises the key cases of 2019 in the business rates sphere ‘In order to determine “the rent at which it is estimated the hereditament might reasonably be expected to let from year to year”, the valuation officer must imagine a hypothetical negotiation between a willing landlord and a willing tenant.’ Liability for non-domestic …

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