No trifling matter
Briggs, Aidan
No trifling matter - 2012 - New Law Journal 162 (7529) 14 September 2012, 1144-1145(2) .
The decision in the Adminstrative Court R (Makro Properties Ltd) v Nuneaton and Bedworth Borough Council" ([2012] EWHC 2250 (Admin)) is of great interest to legal practitioners seeking to minimise their clients' business rates liability. As there is now no "de minimis" threshold in rating law, the avoidance technique is equally applicable to every kind of business in all kinds of properties. However the opportunity afforded by "Makro" may be short-lived.
R (MAKRO PROPERTIES LTD) V NUNEATON AND BEDWORTH BC
SOUTHEND-ON- SEA CORPORATION V WHITE
NORTH SOMERSET DC V HONDA MOTOR EUROPE LTD
SECERNO LTD V OXFORD MAGISTRATES COURT AND VALE OF WHITE HORSE DC
LOCAL GOVERNMENT FINANCE ACT 1988 S43
LAING V KINGSWOOD AAAC
FURNISS V DAWSON
WINBOURNE & CRANBOURNE V EAST DORSET
GILMORE V BAKER-CARR
LONDON LIBRARY V CANE
HARROW LBC V AYIKU
England and Wales--1543-
No trifling matter - 2012 - New Law Journal 162 (7529) 14 September 2012, 1144-1145(2) .
The decision in the Adminstrative Court R (Makro Properties Ltd) v Nuneaton and Bedworth Borough Council" ([2012] EWHC 2250 (Admin)) is of great interest to legal practitioners seeking to minimise their clients' business rates liability. As there is now no "de minimis" threshold in rating law, the avoidance technique is equally applicable to every kind of business in all kinds of properties. However the opportunity afforded by "Makro" may be short-lived.
R (MAKRO PROPERTIES LTD) V NUNEATON AND BEDWORTH BC
SOUTHEND-ON- SEA CORPORATION V WHITE
NORTH SOMERSET DC V HONDA MOTOR EUROPE LTD
SECERNO LTD V OXFORD MAGISTRATES COURT AND VALE OF WHITE HORSE DC
LOCAL GOVERNMENT FINANCE ACT 1988 S43
LAING V KINGSWOOD AAAC
FURNISS V DAWSON
WINBOURNE & CRANBOURNE V EAST DORSET
GILMORE V BAKER-CARR
LONDON LIBRARY V CANE
HARROW LBC V AYIKU
England and Wales--1543-