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The law on business rates liability continues to evolve. Questions about whether premises are occupied, unoccupied, or part of a rates mitigation arrangement remain a frequent source of dispute between ratepayers and billing authorities.
While the statutory framework appears straightforward, disputes frequently arise about liability for rates. As recent case law demonstrates, the courts are increasingly scrutinising: occupation, the person entitled to possession, and the substance of the arrangements, particularly where rates mitigation schemes are involved.
This webinar will examine the current legal position following a series of recent decisions addressing rates mitigation, possession, and actual occupation. The speakers will consider how the courts are approaching schemes involving intermittent occupation, special-purpose vehicles, and other attempts to allocate or avoid liability, and what those developments mean in practice for ratepayers, advisers, and local authorities.
These webinars are designed to provide a concise but practical overview of topics that frequently arise in practice, with time for questions at the end.
