No compulsory winding up of rates mitigation schemes

The High Court has refused an application by the Secretary of State for Business for the compulsory winding up of companies operating business rates mitigation schemes. The Court’s decision will be of interest to owners of vacant property and those operating rates mitigation schemes for those properties

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Business rates appeal reinstated

The Upper Tribunal (Lands Chamber) has reinstated a business rates appeal that had been struck out by the Valuation Tribunal for England. The Upper Tribunal found that the Valuation Tribunal for England had not given proper consideration to the circumstances before striking out the original appeal. ...Read More

Treasury Select Committee report on business rates

The Treasury Select Committee has published its report into the impact of business rates on business. The report’s key finding is that “Business rates have become an increasingly significant proportion of the total taxes borne by business. In response to this report HM Treasury must explain whether it is deliberate government policy to rebalance business taxes in this way and, if so, what this policy decision is intended to achieve”. But the report is not only critical of the level of business rates in the UK, it also has criticism of the complexity of the system and of the new appeals process, known as “Check Challenge Appeal”. ...Read More

Uniform Business Rate multipliers for 2020/21

The Government has introduced an order that, if passed, would reduce, very slightly, the Uniform Business Rate multipliers for next rate year, 2020/21, in both England and Wales. The increase in these multipliers is normally based on the September inflation index figures. But, if the Local Government Finance Act 1988 (Non-Domestic Rating Multipliers) (England) Order 2019 is passed following the general election, that increase would be ameliorated, by the negligible amount of 0.1 pence! ...Read More