A new lease of life
Language: English Series: Insight ; March 2008, 23(1)Publication details: 2007Subject(s):- PROUDREED LTD V MICROGEN HOLDINGS PLC
- PRESTON BOROUGH COUNCIL V FAIRCLOUGH
- RATING (EMPTY PROPERTIES) BILL 2006-07
- RATING (EMPTY PROPERTIES) ACT 2007
- England and Wales -- 1543-
- PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION
- PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-BUSINESS RATES
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L143040 (Browse shelf(Opens below)) | 1 | Available | 143040-1001 |
Reports that deciding the liability of rates on empty property is causing major concern to ratings officers. Finds that the root of the problem is deciding who is the ratepayer, owner or person entitled to possession because there is no ratepayer until a new lease is allocated or the old one expires. Considers the effect of the differing ways the lease comes to an end.