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Business rates avoidance—sham leases—a rare victory for a local authority (Isle Investments v Leeds City Council)

Business rates avoidance—sham leases—a rare victory for a local authority (Isle Investments v Leeds City Council)
Published on: 22 February 2021
Published by: LexisPSL
  • Business rates avoidance—sham leases—a rare victory for a local authority (Isle Investments v Leeds City Council)
  • What are the practical implications of this case?
  • What is the law in this area?
  • What was the background?
  • The issues before the court
  • What did the court decide?
  • Case details

Article summary

Property analysis: This was a business rates avoidance case involving an office building. The case follows a succession of successful attempts by ratepayers to avoid rates in relation to unoccupied properties. The challenges by local authorities came to a head in Rossendale Borough Council v Hurstwood Properties. Written by William Hanbury, barrister at Exchange Chambers, who appeared for the successful respondent. or take a trial to read the full analysis.

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