Empty property rates relief: High Court decision
Shoosmiths has commented in the past about actions local authorities are taking to challenge the availability of charitable rates relief in connection with various arrangements that charities have been involved with. There has been a recent decision by the High Court in Kenya Aid Programme v Sheffield City Council that throws further light on this subject.
As we have previously noted, it has become increasingly common for charities and property owners to enter into arrangements on empty properties that would otherwise incur a full rating charge to enable charities to occupy the premises so as to pay a lower amount in rates.
The leases are usually set up so that the charity pays a peppercorn rent, the land-owner pays the rates via a donation to the charity plus the charity usually receives an additional donation, which represents its profit on the transaction. Local authorities have become increasingly concerned about the loss of rating income arising as a result of these arrangements…
If you are registered and logged in to the site, click on the link below to read the rest of the Shoosmiths briefing. If not, please register or sign in with your details below.
News from Shoosmiths
News from The Lawyer
Briefings from Shoosmiths
Remedies for breach of contract: Scottish courts will enforce payment and performance, not just damages
If one party to a contract threatens not to perform their obligations, the innocent party has different options depending on whether they are able to raise court proceedings north or south of the border.
The rules surrounding the calculation of holiday pay are notoriously complex and have resulted in a number of claims before the Employment Tribunal.
Analysis from The Lawyer
Compliance and corporate governance codes for large financial institutions will undoubtedly include provisions to regulate high pay in the future
There’s more to the ABS model than attracting the man in the street and procuring external investment. Partners at the big corporate firms, take note…