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Colin Hunter talks about the recent Upper Tribunal hearing in which it was determined that museums should be valued on a net income basis for business rates purposes, rather than rebuild costs.
A new aggressive approach by the Valuation Office Agency (VOA) is leaving hundreds of shopping centre owners facing an unexpected increase in their business rates bills.Read more
Following the case of Woolway (Valuation Officer) v Mazars LLP, all non-adjacent floors in single occupation will now be separately assessed for rating purposes, increasing the amount of rates payable for thousands of occupiers.
Many businesses across the UK could still receive a full five years’ worth of refunds in respect of their business rates owing to a small window of opportunity in the current appeal system. However, there is an element of caution to be applied.
Business rate payers and their advisors were left disappointed at the Chancellor's decision not to extend certain business rate relief schemes in his 2015 Autumn Statement.
Paul Easton, National Head of Business Rates at Lambert Smith Hampton, comments on the Business Rates implications of the 2015 Autumn Statement.
Lambert Smith Hampton’s National Head of Business Rates, Paul Easton, provides his views on the Government’s latest proposals to improve transparency in the valuation of business rates.
The Supreme Court (House of Lords in old money) has brought clarity to the issue of two floors of offices (second and sixth) that were occupied by the same company (Mazars) where the Valuation Tribunal England decided on appeal that there should be one rating assessment for both floors. Paul Easton, our National Head of Business Rates, explains why this decision has important implications.Read more
Welcome to Rating in Brief - leading the debate on business rates and policy.Read more
From 31 March 2015, refunds from successful business rates appeals will be limited to two years rather than seven - potentially restricting the benefit of a successful appeal by up to 70 percent.