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Keeping It Real Estate News and Trends in UK Real Estate, Disputes and Planning Law

Tag Archives: rating practice for separate floors in a building

Posted in Real Estate News

Government consults on abolition of the “staircase tax”

Business occupiers (and particularly small business owners) welcomed the announcement in the Autumn 2017 Budget that the government is putting an end to the so-called “staircase tax”. The “staircase tax” acquired its name from the 2015 Supreme Court decision on assessment of business rates in Woolway (VO) v Mazars, which held that a tenant who

Posted in Real Estate, Real Estate News, Uncategorised

What is the “Staircase Tax”?

There has been a lot of comment in recent weeks about the so-called “staircase tax” and its impact on small businesses, especially focussing on its retroactive effect and the fact that business occupiers are having to pay tax for previous years that wasn’t demanded from them.  At first blush, this all sounds very unlike the

Posted in Case Updates

Business rates: the Supreme Court decides on rating practice for separate floors in a building

Business rates are a tax on non-domestic property, with each property unit or “hereditament” being subject to a rateable value on which the tax is calculated. Where different parts of an office building are occupied by the same business, those parts have usually been treated as a single hereditament if they were contiguous (sharing a