Fitness Centre entitled to charitable rate relief
The Court of Appeal has found that Nuffield Health was entitled to 80% mandatory charitable rate relief in respect of a gym and fitness centre which it operated as a commercial operation. Because Nuffield was a registered charity, and because its occupation of the property was for one of its charitable purposes, it was entitled to the charitable rate relief, notwithstanding that the operation of the property was for commercial purposes. ...Read More
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