Cohen Authors Article for ‘EG’ on Empty Property Rates
BCLP Partner Roger Cohen co-authored an article with business rates specialist Blake Penfold for EG magazine first published June 1. The imposition of empty property rates payable for occupied premises has generated a range of avoidance strategies. Cohen and Penfold consider one in particular – the Special Purpose Vehicle (SPV) strategy – within the context of the recent UK Supreme Court case Rossendale Borough Council and another v Hurstwood Properties (A) Ltd and others.
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