No trifling matter
Language: English Series: New Law Journal ; 162 (7529) 14 September 2012, 1144-1145(2) Publication details: 2012Subject(s):- 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-
- Commercial property
- Finance and taxation
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L157314 (Browse shelf(Opens below)) | 1 | Available | 157314-1001 |
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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.