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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.

This document provides a general summary and is for information/educational purposes only. It is not intended to be comprehensive, nor does it constitute legal advice. Specific legal advice should always be sought before taking or refraining from taking any action.