Resolving the problem of the R x J/S syndrome
Mabey, D.
Resolving the problem of the R x J/S syndrome - 1996 - CSM (Chartered Surveyor Monthly) 5(10) July/August 1996, 40-41(2) .
Recalls changes in the business rating system for splitting one property into two or more properties (or vice-versa), that resulted in the R x J/S formula. Summarises recent amendments under the Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996 (SI 1996:911), that aim to solve problems arising when small units are split out of a large hereditament subject to downward phasing but having an RV allowance.
BUSINESS RATES
DOMESTIC RATING CHARGEABLE AMOUNTS AMENDMENT REGULATIONS 1996
PHASING
RATEABLE VALUES
Resolving the problem of the R x J/S syndrome - 1996 - CSM (Chartered Surveyor Monthly) 5(10) July/August 1996, 40-41(2) .
Recalls changes in the business rating system for splitting one property into two or more properties (or vice-versa), that resulted in the R x J/S formula. Summarises recent amendments under the Non-Domestic Rating (Chargeable Amounts) (Amendment) Regulations 1996 (SI 1996:911), that aim to solve problems arising when small units are split out of a large hereditament subject to downward phasing but having an RV allowance.
BUSINESS RATES
DOMESTIC RATING CHARGEABLE AMOUNTS AMENDMENT REGULATIONS 1996
PHASING
RATEABLE VALUES