The following Local Government practice note produced in partnership with Alan Murdie of Council Tax Legal Services provides comprehensive and up to date legal information covering:
Coronavirus (COVID-19): This Practice Note contains guidance on National Non-domestic Rates (NNDR) measures relaxed by the treasury during the Coronavirus Pandemic to assist businesses. For further information, see News Analysis: Business rates and coronavirus (COVID-19), and government guidance Business rates information letters: 6/2020: coronavirus response and updated guidance. See also the Coronavirus (COVID-19) toolkit, which provides easy access to news, practical guidance and Q&As from across a number of Practice Areas (subject to subscription).
This Practice Note sets out the requirements for billing, recovery, collection, transitional reliefs and exemptions of NNDR prior to the pandemic.
This Practice Note is one of a series of Practice Notes covering National non-domestic rates (NNDR). It covers billing and recovery, the collection fund, transitional reliefs and exemptions from the operation of the system. For further reading on other aspects of the NNDR scheme, see Practice Notes: National non-domestic rates—valuation and appeals, National non-domestic rates—business improvement district, business rate supplements and retention and Liability for business rates.
Paragraph 1 of schedule 9 to the Local Government Finance Act 1988 (LGFA 1988) empowers the Secretary of State to make regulations providing for the collection and recovery of rates. The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, SI 1989/1058, have been made and amended, governing collection and recovery.
A rate bill is calculated by multiplying the rateable value shown in the valuation list for
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Having established that a duty of care exists (see Practice Note: Negligence—when does a duty of care arise?), it is then necessary to consider whether or not there has been a breach of that duty. This will depend on a number of factors outlined below and considered against the general background of
This Practice Note is an archive of news from the Loan Market Association (LMA) on LMA documentation and related topics. It covers LMA updates from early 2013 to January 2016. For the latest LMA developments since January 2016, see Practice Note: Loan Market Association (LMA)—latest news on
This Precedent letter covers disclosure obligations under CPR 31. It does not apply to proceedings subject to the disclosure pilot scheme under CPR PD 51U. For guidance on the disclosure pilot scheme, see Practice Note: Business and Property Courts—the disclosure pilot scheme. For a client letter on
Disposal and devolutionThe equity of redemption arises as soon as the mortgage is made. It is an interest in the land which the mortgagor can:•transfer, lease or mortgage inter vivos, or•by will (it passes on intestacy)No cloggingIt is a fundamental principle of a mortgage that there must be no clog
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