000			01530cab a22003375a 4500
001			L157314
008			121016e2012 xxk 000 0 eng d
035			_a(Sirsi) u157314
041	0		_aeng
100	1		_aBriggs, Aidan
245	0	0	_aNo trifling matter
260			_c2012
490		0	_aNew Law Journal _v162 (7529) 14 September 2012, 1144-1145(2)
520			_aThe 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.
590			_aKA
650	2	4	_aR (MAKRO PROPERTIES LTD) V NUNEATON AND BEDWORTH BC
650	2	4	_aSOUTHEND-ON- SEA CORPORATION V WHITE
650	2	4	_aNORTH SOMERSET DC V HONDA MOTOR EUROPE LTD
650	2	4	_aSECERNO LTD V OXFORD MAGISTRATES COURT AND VALE OF WHITE HORSE DC
650	2	4	_aLOCAL GOVERNMENT FINANCE ACT 1988 S43
650	2	4	_aLAING V KINGSWOOD AAAC
650	2	4	_aFURNISS V DAWSON
650	2	4	_aWINBOURNE & CRANBOURNE V EAST DORSET
650	2	4	_aGILMORE V BAKER-CARR
650	2	4	_aLONDON LIBRARY V CANE
650	2	4	_aHARROW LBC V AYIKU
651		4	_aEngland and Wales _y1543-
690			_aCommercial property _96227
690			_aFinance and taxation
942			_n0
999			_c84326 _d84326