‘In determining whether someone with a physical presence on a hereditament is in rateable occupation for the purposes of national non-domestic rating (‘Business Rates’) under section 43(1) of the Local Government Finance Act 1988 (‘LGFA 1988’), it is necessary to determine whether that person satisfies the fourfold test set out in Laing & Sons v Kingswood AC [1949] 1 KB 344 (‘Laing’), at 350.”
33 Bedford Row, 30th March 2022
Source: www.33bedfordrow.co.uk
