000 01154cab a22002535a 4500
001 L143040
008 070313s2008 xxk 000 0 eng d
035 _a(Sirsi) u143040
041 _aeng
100 1 _aRussell, Paul
245 0 2 _aA new lease of life
260 _c2007
490 0 _aInsight
_vMarch 2008, 23(1)
520 _aReports 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.
590 _aKA
650 2 4 _aPROUDREED LTD V MICROGEN HOLDINGS PLC
650 2 4 _aPRESTON BOROUGH COUNCIL V FAIRCLOUGH
650 2 4 _aRATING (EMPTY PROPERTIES) BILL 2006-07
650 2 4 _aRATING (EMPTY PROPERTIES) ACT 2007
651 4 _aEngland and Wales
_y1543-
690 _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION
690 _aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-BUSINESS RATES
942 _n0
999 _c80033
_d80033