- 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
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.
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