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The sequel to Monk

Two years ago the Supreme Court (in the case of Monk) specified how to assess the rateable value of a commercial real estate asset in the UK for business rates where the asset is undergoing works.  In a decision published...more

Court of Appeal Unim-Prest with Attempts to “Pierce the Veil” of Rating Mitigation Scheme

Empty property rates are a tax on failure; the failure of the owner to let premises or to find its own use for the premises. Given they are charged at the same rates as occupied property, it’s no wonder property owners seek...more

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