Business rates

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Practice notes
Severance is the process by which a joint tenancy is converted into a tenancy in common. It is a matter of evidence whether severance has...
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23rd Oct
Practice notes
Once a development occurs, it is then moved to the relevant archive:•Property key future developments tracker—2020 archive•Property key future...
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23rd Oct
Practice notes
The Third EditionThe third edition of the Standard Commercial Property Conditions was published on 27 April 2017. It is an update to Standard...
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22nd Oct
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by the government’s response to the COVID–19 outbreak....
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20th Oct
Practice notes
The implied or deemed surrender and re-grant of a lease arises where an agreed variation of the terms of the original lease is so fundamental that the...
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20th Oct
Practice notes
Broadly, the doctrine of overreaching enables purchasers (which includes tenants and mortgagees) in good faith for money or money’s worth to rely...
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26th Sep
Practice notes
Presumed grantAn easement may be established by long use:•at common law•under the doctrine of lost modern grant (a species of common law...
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26th Sep
Practice notes
Covenants restricting the use of land imposed by a seller may be divided into three classes:•covenants imposed for the seller’s own benefit•covenants...
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26th Sep
Practice notes
Coronavirus (COVID-19): During the current pandemic, legislation and changes to practice and procedure in the courts and tribunals have been...
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26th Sep
Practice notes
Nature of an easementAn easement is an incorporeal right enjoyed by the owner of a legal estate (dominant tenement) over land in the ownership of...
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26th Sep
Practice notes
Coronavirus (COVID-19): The requirements to obtain an EPC before a property is sold or let can be difficult to satisfy when social distancing measures...
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26th Sep
Practice notes
A covenant is a form of contract. Under the doctrine of privity of contract the rights and liabilities created by a contract will bind the parties to...
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26th Sep
Practice notes
A certificate of title (also known as a certificate on title) is a particular species of report on title.When solicitors are instructed to investigate...
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26th Sep
Practice notes
Under the Law of Property (Miscellaneous Provisions) Act 1994 (LP(MP)A 1994), the seller will normally provide covenants for title, in...
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25th Sep
Practice notes
The second edition of the Standard Commercial Property Conditions came into force on 1 June 2004 and these conditions are incorporated into many...
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25th Sep
Practice notes
The third edition of the Standard Commercial Property Conditions was published on 27 April 2017 a...
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25th Sep

Most recent Business rates content

Practice notes
Discretionary reliefUnder section 47 of the Local Government Finance Act 1988 (LGFA 1988), charities occupying commercial property qualify for a...
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25th Sep
Practice notes
As a tax on property, rates have existed in some form since 1601. The framework currently in place was largely established by the Local Government...
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25th Sep
Practice notes
What is an Enterprise Zone?Enterprise Zones (EZs) are designated areas of land that offer a range of benefits to businesses, with the aim of...
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26th Sep
Practice notes
Coronavirus (COVID-19): the coronavirus pandemic has caused the UK to expedite new insolvency provisions, both of a temporary and permanent nature....
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26th Sep
Practice notes
The Local Government Finance Act 1988 (LGFA 1988) identifies three categories of ratepayer:•occupiers•owners, and•persons named in central rating...
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26th Sep
Practice notes
Coronavirus (COVID-19)This content is affected by the coronavirus (COVID-19) pandemic. For further details, see our Coronavirus (COVID-19) toolkit....
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26th Sep
Q&As
The relevant legislation does not provide for a special statutory limitation period that applies to a claim against a council for overpayment of...
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28th Sep
Q&As
We refer you to our Practice Note: , which outlines what constitutes a ‘social enterprise’. According to the government, a ‘social enterprise’ is:'a...
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28th Sep
Q&As
What are business rates?Business rates (also known as 'non-domestic rates') are the way in which businesses contribute towards the cost of local...
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28th Sep
Q&As
Liability for business ratesProperty which is the subject to rating is a 'hereditament'. The Local Government Finance Act 1988 (LGFA) provides that:A...
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28th Sep
Q&As
The NNDR taxation system was introduced on 1 April 1990 as part of the package of measures replacing the former general rates system. The principal...
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29th Sep
Q&As
Business rates are a tax paid to the relevant local council where a building or part of a building is used for non-domestic purposes. This will...
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29th Sep

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