Article
Business Rates Mitigation – The Wrong Sort Of Storage
The Court of Appeal has delivered a landmark judgment that fundamentally changes the landscape for business rates mitigation strategies involving empty commercial properties. The ruling scrutinizes arrangements where property owners grant short-term leases to rates mitigation companies that place worthless items on premises solely to trigger empty property relief, applying the 'Ramsay principle' to determine whether such transactions serve genuine commercial purposes beyond tax avoidance. This decision over
Burges Salmon