‘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.’
UKSC Blog, 24th February 2023
Source: ukscblog.com
“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.”
Law & Religion UK, 10th January 2023
Source: lawandreligionuk.com
‘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.’
33 Bedford Row, 19th December 2022
Source: www.33bedfordrow.co.uk
‘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
‘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.’
Local Government Lawyer, 17th May 2021
Source: www.localgovernmentlawyer.co.uk
‘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”).’
UKSC Blog, 14th May 2021
Source: ukscblog.com
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
Source: www.legislation.gov.uk
‘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.’
Hardwicke Chambers, 4th November 2020
Source: hardwicke.co.uk
‘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.’
Local Government Lawyer, 5th November 2020
Source: www.localgovernmentlawyer.co.uk
‘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?’
Henderson Chambers, 7th October 2020
Source: www.hendersonchambers.co.uk
‘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.’
UKSC Blog, 5th June 2020
Source: ukscblog.com
‘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.’
Falcon Chambers, May 2020
Source: www.falcon-chambers.com
‘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”.’
UKSC Blog, 26th May 2020
Source: ukscblog.com
‘The Supreme Court has upheld a Court of Appeal ruling that ATM machines are not rateably occupied separately from the host stores.’
Local Government Lawyer, 21st May 2020
Source: www.localgovernmentlawyer.co.uk
‘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.’
Local Government Lawyer, 30th April 2020
Source: www.localgovernmentlawyer.co.uk
‘A company was not liable for business rates on a building it does not wholly occupy, the High Court has found.’
Local Government Lawyer, 27th March 2020
Source: www.localgovernmentlawyer.co.uk
‘Criminal defence solicitors have called for expedited legal aid payments and an extension of the business rate holiday to law firms with contracts to combat the impact of Covid-19.’
Legal Futures, 17th March 2020
Source: www.legalfutures.co.uk
‘Where a Local Authority (the ‘Billing Authority) applies by way of complaint to the Magistrates Court for a liability order against an alleged ratepayer, for allegedly due but unpaid, national non-domestic rates (‘Business Rates’), the Magistrates Court will issue a summons requiring the alleged ratepayer to attend the Magistrates Court to answer the complaint (the ‘Complaint’).’
33 Bedford Row, 16th February 2020
Source: www.33bedfordrow.co.uk
© Inner Temple Library 2023