Disclaimer and rates

By Will Sanderson

A landlord may be deterred from forfeiting the lease of a defaulting tenant because of the cost of business rates liability. What is the position where a lease has been disclaimed?

On disclaimer, the landlord has taken no voluntary action to end the lease and may have intentionally avoided taking steps to recover possession.

In Schroder Exempt Property Unit Trust v Birmingham City Council, the High Court has decided that a landlord will be responsible for business rates following disclaimer — notwithstanding that it had not exercised its right to take possession…

Click on the link below to read the rest of the Shoosmiths briefing.

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