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Business Rates: Geography, function and objective necessity
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 …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Burn Stewart Distillers plc v Assessor for Lanarkshire Valuation Joint Board [2001] RA 110
- Gilbert (Valuation Officer) v Hickinbottom & Sons Ltd [1956] 2 QB 40
- Woolway v Mazars [2015] UKSC 53