The Upper Tribunal (Lands Chamber) has determined that the assessments of purpose-built doctors' surgeries should be arrived at using the Contractor's Basis of valuation as the evidence of rents set based on development appraisals did not represent "open market value". ...Read More

In the Autumn Statement 2014 the Government announced that the scheme of transitional adjustments to rate liability that was introduced following the 2010 rating revaluation, and which was due to expire in 2015, would be extended in limited circumstances. The guidance as to how this extension will be delivered has now been published and contains a number of unexpected details. ...Read More

The Business Rates Administration Review announced in the Autumn Statement 2013 has published its interim findings, just after the 2014 Autumn Statement announced a full structural review of business rates. Is the Government just kicking the business rates can down the road, or is there something to this? ...Read More

The Government has published a discussion paper on business rates avoidance strategies, with a view to closing what it regards as loopholes in the law. ...Read More

The Chancellor's Autumn Statement contained a number of headline announcements about business rates, but many of the welcome ones were offset, or their effect neutralised, by other details buried in the Statement. As is so often the case "the devil is in the detail". ...Read More