New business rates legislation proposed by the Government will increase the administrative burden on small firms; these proposals contain three new measures which have been heavily criticised simply put it would appear the Government are seeking to discourage businesses from appealing their rating assessments. The proposals allow for significant changes to the appeals system and…
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With the Rugby World Cup Kicking off this weekend and due to deliver a staggering £2.2bn in revenue, research has revealed the 13 stadiums being used to host the tournament will pay a combined Business Rates bill of over £13m this year. Unsurprisingly, the highest payer is ‘Wembley Stadium’ at £3.05m a year followed by…
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2017 Business Rates Revaluation: 1st April 2017 is a date that should be in every businesses diary. This date brings the new rating list into effect. Hopefully, the revaluation will bring business rates into line with the prevailing economic climate. As the 2017 revaluation will be based on rental values, as at 1st April 2015,…
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The Upper Tribunal (Lands Chamber) made a ruling earlier this year in Gallagher (VO) V Dr M Read & Partners & Dr J Poyser & Partners that has implications for how business rates are calculated for practices occupying purpose built GP premises. The tribunal examined the way in which purpose built GP surgeries are valued…
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The Supreme Court Decision on Business Premises Assessment July 2015 the Supreme Court handed down its judgment in the case of Woolway (VO) v Mazars LLP. Mazars, an accountancy firm, occupied the second and sixth floors of Tower Bridge House, an eight-storey office building in central London. The Valuation Officer had assessed the two floors…
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The government will introduce measures to tackle business rate avoidance, including that involving charities, according to documents published today alongside the Budget. The government has published updates on action it is taking to “improve the administration of business rates, including the appeals system, and on tackling business rates avoidance”. Two of the main methods of…
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The business rates appeals system is facing meltdown with over 280,000 appeals currently outstanding, 22% of all appeals received since 2010 were between January and March 2015 as a direct consequence of the Government extending the revaluation to 2017 and changing the rules for appeals received post 31st March 2015. Businesses warned the Government that…
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The Upper Tribunal (Lands Chamber) has dismissed an appeal made by the occupier of a factory to delete or reduce the rating assessment of the property whilst works were going on to the electrical services to the building. The decision in R3 Products Limited v Salt (VO) (2014) concerned a factory building near Sheffield. The…
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A recent Court of Appeal decision has potentially far reaching implications for rate payers who undertake schemes of work intended to refurbish and improve their properties. In Newbigin (VO) v S J & J Monk, the Court of Appeal found that the assumption that, for rating valuation purposes, a property is assumed to be in…
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The Government despite extending the revaluation of Business Rates from April 2015 to April 2017 have not extended the period where businesses are entitled to appeal. With the deadline of 31st March 2015 fast approaching most businesses will not be aware of these changes which have not been publicised by the Government. The net effect…
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