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Business rates – “Sham” arrangement held an ineffective rates avoidance scheme

24/02/2021

In the recent decision of Isle Investments Ltd v Leeds City Council [2021] EWHC Admin 345 the High Court has upheld a Magistrates’ Court decision that a business rates avoidance scheme was a sham and as such the business rates were payable by the landlord, Isle...

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Authors

Portrait ofMarcus Barclay
Marcus Barclay
Partner
London
Portrait ofWill Charnock
Will Charnock
Senior Associate
London