Business Rates: The rocky road to revaluation

Bryan Johnston discusses the impact of the controversial business rates revaluation ‘A business currently just about making profit may, following revaluation, be landed with a higher rates bill.’On 1 April 2017, the controversial business rates revaluation takes effect. Normally, revaluation does not generate front-page headlines, even in the property press. However, the 2017 revaluation is different. The …
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Cases Referenced

  • Barber (VO) v Cerep III TW Sarl (2015) UKUT 521 (LC)
  • Newbigin (VO) v S J & J Monk [2017] UKSC 14
  • Woolway (VO) v Mazars LLP [2015] UKSC 53