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Business, taken personally.

Business rates liability for empty properties

Posted by Lotty Reeves on 9th September 2014

The High Court has clarified who is responsible for business rates following disclaimer of a lease. The court held that a landlord (as freehold owner) was liable to pay business rates for an empty property following disclaimer of the tenant’s lease. The landlord had an immediate right to possession even though it had not physically re-entered the property.


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