Case Comment: London Borough of Merton Council v Nuffield Health [2023] UKSC 18 – UKSC Blog

Posted January 4th, 2024 in charities, fiduciary duty, health, local government, news, rates, Supreme Court by sally

‘In this post, Lisa Fox, a senior associate in the litigation team at CMS, comments on the decision by the Supreme Court in London Borough of Merton Council v Nuffield Health [2023] UKSC 18. The issue before the Supreme Court was whether Nuffield Health is entitled to mandatory relief from non-domestic rates in respect of its occupation of its members-only gym under the Local Government Finance Act 1988.’

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UKSC Blog, 3rd January 2024

Source: ukscblog.com

New Acts – legislation.gov.uk

Posted November 3rd, 2023 in employment, energy, equality, internet, legislation, public procurement, rates by tracey

2023 c. 54 – Procurement Act 2023

2023 c. 53 – Non-Domestic Rating Act 2023

2023 c. 51 – Worker Protection (Amendment of Equality Act 2010) Act 2023

2023 c. 50 – Online Safety Act 2023

2023 c. 52 – Energy Act 2023

Source: www.legislation.gov.uk

Interest rate ‘rigger’ wins right to appeal in UK – BBC News

‘The first trader tried and jailed for “rigging” interest rates, Tom Hayes, has won the right to appeal his case after a six-year battle. Mr Hayes, who was sentenced to 11 years in jail in 2015, has been seeking a referral since 2017. He will now have his case referred back to the Court of Appeal.’

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BBC News, 7th July 2023

Source: www.bbc.co.uk

Public benefit for the rich?: Merton LBC v Nuffield Health – Law & Religion UK

Posted June 8th, 2023 in charities, fiduciary duty, health, local government, news, rates by tracey

‘Nuffield Health is a registered charity. Its purposes are “to advance, promote and maintain health and healthcare of all descriptions and to prevent, relieve and cure sickness and ill health of any kind, all for the public benefit.” It pursues its purposes primarily through the provision of gym facilities, including the gym at Merton Abbey. It also operates private hospitals and clinics. The facilities at Merton Abbey are mainly restricted to fee-paying members. In April 2019, the standard membership fee was £80 per month. Nuffield also offers certain limited services to non-members of the gym. S.43(5) and (6)(a) Local Government Finance Act 1988 mandates an 80 per cent relief from business rates where “the ratepayer is a charity or trustees for a charity” and the premises are “wholly or mainly used for charitable purposes (whether of that charity or of that and other charities)”. Nuffield Health claimed the mandatory relief under s.43(5) and (6)(a) from 1 August 2016, when it acquired the Merton Abbey gym.’

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Law & Religion UK, 8th June 2023

Source: lawandreligionuk.com

Case Preview: London Borough of Merton Council v Nuffield Health Ltd – UKSC Blog

Posted February 27th, 2023 in appeals, charities, local government, news, rates, Supreme Court by sally

‘In this post, Lisa Fox, a senior associate in the litigation team at CMS, previews the decision awaited from the Supreme Court in London Borough of Merton v Nuffield Health Ltd.’

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UKSC Blog, 24th February 2023

Source: ukscblog.com

Scientology and exemption from rates: Church of Scientology v Ricketts (VO) – Law & Religion UK

Posted January 12th, 2023 in apportionment, charities, education, marriage, news, rates by sally

“In The Church of Scientology Religious Education College Inc v Ricketts (VO) [2023] UKUT 1 (LC), the issue in the appeal was whether two buildings used by the Church of Scientology in London were exempt from non-domestic rating under the exemption covering places of public religious worship and related church premises. The key to the relevant exemption was that the hereditament concerned had to be, or include “a place of public religious worship”. The Upper Tribunal noted that in R (Hodkin) v Registrar General [2013] UKSC 77, the Supreme Court had ruled that the Scientologists’ London chapel was a place of meeting for religious worship within the meaning of section 2 of the Places of Worship Registration Act 1855 and should be registered for the solemnisation of marriages under the Marriage Act 1949.”

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Law & Religion UK, 10th January 2023

Source: lawandreligionuk.com

Business Rates and Demand Notices – Where to Serve – 33 Bedford Row

Posted January 10th, 2023 in chambers articles, local government, news, notification, rates by sally

‘Where a local authority (the “Billing Authority”) has reasonable grounds for believing that a person (individual or company) is liable for national non-domestic rates (“business rates”) in respect to a premises (a “hereditament”), the Billing Authority is likely to serve a demand notice upon that person (the “alleged ratepayer”; or “demandee”) in respect to a liability period. The service of the demand notice being the first stage in seeking payment from the ratepayer.’

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33 Bedford Row, 19th December 2022

Source: www.33bedfordrow.co.uk

Business Rates – Actual Occupation and Preparing Hereditament for Contemplated Use – 33 Bedford Row

Posted April 6th, 2022 in chambers articles, news, rates by sally

‘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.”

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33 Bedford Row, 30th March 2022

Source: www.33bedfordrow.co.uk

New Acts – legislation.gov.uk

2021 c. 34 – Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021

2021 c. 33 – Critical Benchmarks (References and Administrators’ Liability) Act 2021

2021 c. 35 – Armed Forces Act 2021

Source: www.legislation.gov.uk

Councils could be owed “hundreds of millions of pounds” in business rates following Supreme Court ruling – Local Government Lawyer

Posted May 19th, 2021 in appeals, leases, local government, news, rates, statutory interpretation by sally

‘Local authorities could be in line for hundreds of millions of pounds in business rates following last week’s landmark Supreme Court ruling, the solicitor who acted for the appellant councils has claimed.’

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Local Government Lawyer, 17th May 2021

Source: www.localgovernmentlawyer.co.uk

New Judgment: Hurstwood Properties (A) Ltd and Ors v Rossendale Borough Council and Anor [2021] UKSC 16 – UKSC Blog

Posted May 17th, 2021 in appeals, local government, news, rates, Supreme Court by sally

‘The Supreme Court has unanimously allowed this appeal concerning liability to pay non-domestic rates for periods when unoccupied properties have been leased to special purpose vehicle companies (“SPVs”).’

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UKSC Blog, 14th May 2021

Source: ukscblog.com

New Acts – legislation.gov.uk

2021 c. 24 – Fire Safety Act 2021

2021 c. 21 – Animal Welfare (Sentencing) Act 2021

2021 c. 20 – Education (Guidance about Costs of School Uniforms) Act 2021

2021 c. 19 – Botulinum Toxin and Cosmetic Fillers (Children) Act 2021

2021 c. 18 – Prisons (Substance Testing) Act 2021

2021 c. 16 – Education and Training (Welfare of Children) Act 2021

2021 c. 15 – British Library Board (Power to Borrow) Act 2021

2021 c. 13 – Non-Domestic Rating (Public Lavatories) Act 2021

2021 c. 12 – Air Traffic Management and Unmanned Aircraft Act 2021

2021 c. 10 – Trade Act 2021

Source: www.legislation.gov.uk

Will guardian schemes survive the Court of Appeal’s decision in Ludgate House? – Hardwicke Chambers

Posted November 18th, 2020 in appeals, chambers articles, guardianship, local government, news, rates by sally

‘Richard Clayton QC of Kings Chambers and Exchequer Chambers, and Faisel Sadiq discuss the upcoming appeal in Ludgate House Ltd v Ricketts (VO), in which they are instructed to represent the appellant (London Borough of Southwark), and how it is likely to play a significant role in the future of property guardian schemes.’

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Hardwicke Chambers, 4th November 2020

Source: hardwicke.co.uk

Judge rules challenge to business rates liability orders “totally without merit” – Local Government Lawyer

Posted November 6th, 2020 in Administrative Court, appeals, bankruptcy, local government, news, rates by tracey

‘The Administrative Court has thrown out a challenge to business rates liability orders as being “totally without merit”, and has imposed an extended civil restraint order to limit future litigation by the complainant.’

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Local Government Lawyer, 5th November 2020

Source: www.localgovernmentlawyer.co.uk

SONIA and the ‘Tough Legacy’ of LIBOR – Henderson Chambers

‘At the end of 2021 the London Interbank Offered Rate (LIBOR) will be discontinued. In its place the Financial Conduct Authority is proposing a different rate to become the market standard, the Sterling Overnight Index Average (SONIA). What is the impact of LIBOR’s discontinuance on regulated credit agreements? How might regulated lenders approach a transfer to SONIA? Will the Government legislate to assist with the change?’

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Henderson Chambers, 7th October 2020

Source: www.hendersonchambers.co.uk

Case Comment: Cardtronics UK Ltd and others v Sykes and others (Valuation Officers) [2020] UKSC 21 – UKSC Blog

Posted June 5th, 2020 in appeals, news, rates, Supreme Court, valuation by sally

‘In this case comment, Marcus Barclay, Will Charnock and Siani McNamara, who work in the real estate disputes team at CMS, comment on the decision handed down by the UK Supreme Court on 20 May 2020 in the matter of Cardtronics UK Ltd and others v Sykes and others (Valuation Officers) [2020] UKSC 21, which concerns business rates liability for ATMs in retail stores.’

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UKSC Blog, 5th June 2020

Source: ukscblog.com

Business rates relief: an empty promise? – Falcon Chambers

Posted June 4th, 2020 in chambers articles, coronavirus, landlord & tenant, news, rates by sally

‘Even before the current Covid-19 outbreak, non-domestic rates were a critical concern for landlords and tenants of business premises alike. This crisis, and subsequent lockdown, has provoked even closer focus on the issue, and led to some major changes to the rates regime.’

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Falcon Chambers, May 2020

Source: www.falcon-chambers.com

New Judgment: Cardtronics UK Ltd & Ors v Skyes & Ors (Valuation Officers) – UKSC Blog

Posted May 27th, 2020 in banking, news, rates, Supreme Court by sally

‘These appeals concern the treatment for rating purposes of ATMs situated in supermarkets or shops owned and operated by the retailers. The issues raised by the case were whether the sites of the ATMS are to be properly identified as separate hereditaments from the stores and if so who was in rateable occupation of the separate hereditaments. Hereditament is defined in the General Rate Act 1967, s 115 (1) as “property which is or may become liable to a rate, being a unit of such property which is, or would fall to be, shown as a separate item on the valuation list”.’

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UKSC Blog, 26th May 2020

Source: ukscblog.com

Cash machines in supermarkets not separate hereditaments for rating purposes: Supreme Court – Local Government Lawyer

Posted May 26th, 2020 in appeals, local government, news, rates, Supreme Court, valuation by sally

‘The Supreme Court has upheld a Court of Appeal ruling that ATM machines are not rateably occupied separately from the host stores.’

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Local Government Lawyer, 21st May 2020

Source: www.localgovernmentlawyer.co.uk

Judge dismisses bid to restrain presentation by councils of winding-up petitions over unpaid business rates – Local Government Lawyer

Posted April 30th, 2020 in local government, news, rates, restraint orders, winding up by sally

‘The High Court has thrown out a case against two councils brought by the director of a company already subject to a general civil restraint order and who made a “bizarre” suggestion to a judge.’

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Local Government Lawyer, 30th April 2020

Source: www.localgovernmentlawyer.co.uk