Non-domestic rates (aka business rates) payable by “the owner” of empty property is both topical and hotly contested. Schemes to avoid or mitigate empty property rates abound. Clive Moys’ article Shams, snails and empty property rates, first published in the Institute of Revenues Rating and Valuation Valuer magazine (June edition) considers the recent important billing authority High Court win in Investments v. Leeds City Council.

Read the full article here.