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R (Emeraldshaw Ltd) v Sheffield Magistrates’ Court — [2026] 1 WLR 1640
Summary by iclr.co.uk
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1 Articles
R (Emeraldshaw Ltd) v Sheffield Magistrates’ Court — [2026] 1 WLR 1640
RATING — Non-domestic rates — Unoccupied hereditament — Owner of unoccupied hereditaments seeking to avoid liability for non-domestic rates by leasing hereditaments to charity — Whether charity becoming “owner” of hereditaments for rating purposes — Local Government Finance Act 1988 (c 41), ss 45(1), 65(1)
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