Rating revaluation: reduction in RV for year to year assumptions?

Stevens, A.

Rating revaluation: reduction in RV for year to year assumptions? - 1990 - Estates Gazette (9038) 22 September 1990, 63-124(2) .

The Government may face a shortfall in revenue from non-domestic rates as a result of the rating revaluation . In this article the author examines the current position with reference to caselaw, explaining the meaning of `year to year` and looking at long-term implications of the revaluation.


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