NEWS

Empty rates mitigation schemes represented “misuse of legal process”

The Supreme Court has found that empty rates mitigation schemes using special purpose vehicles involved a misuse of the legal process which, on the facts of these cases, entitled the billing authorities to claim empty rates from the building owners, rather than from the special purpose vehicle companies. This judgment is another in a now long line of cases regarding empty rates mitigation schemes and will be of significant concern to those seeking to mitigate empty rate liabilities in this way. ...Read More

Empty rates mitigation scheme was legal and effective

The High Court has found that an empty rates mitigation scheme involving intermittent occupation of a building complex that was otherwise vacant was an effective and legal strategy to reduce empty rate liabilities. The decision is the latest in a long line of cases disputing empty rates mitigation schemes, and will be greeted with some relief by owners of empty properties. The judgment also sets out helpful guidance on “occupation” for rating purposes, and a protocol for resolving disputes about rateable occupation. ...Read More

Rating appeal struck out as invalidly made

The Upper Tribunal (Lands Chamber) has struck out an appeal made by a ratepayer against the rating assessment of its property, on the basis that the appeal was made on the same grounds as a previous appeal that had already been determined by the Valuation Tribunal for England, and was therefore invalid. Ratepayers seeking to appeal against the assessment of a property need to be aware of the “one bite of the cherry” rule. ...Read More

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