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 …
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Business rates: A welcome relief

Do ATMs amount to hereditaments for the purposes of business rates? A recent decision may provide good news to retailers and ATM operators, as Bryan Johnston and Ross Wilson discover ‘While the listing of an individual ATM may not be in the grand scheme significant, when the actual number of ATMs affected is considered, the …
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