Business Rates Briefing - February 2019

This month, we set out further information on developments in the rating world, primarily in England.

The briefing includes the following (with our commentary):

The Business Rates Information Letter and Confirmed Multiplier for England 2019/20. We look in greater detail at: the new Retail Relief scheme, Rating Agent approaches and updated Explanatory Notes to Rating Bills.
The Treasury Select Committee Inquiry launched on “Impact of Business Rates” in England. We take a deeper look into what the inquiry covers, including: the impact of changes in Business Rates policy, how the Business Rate system measures up against the pillars of good tax policy, and the economic justification for a property-based business tax.
A case-law update, as the Supreme Court overturns Court of Appeal on method of Completion Notice service. This includes a particular focus on Upper Tribunal and Court of Appeal Decisions.

Download the full Business Rates Briefing for more information. If you have any queries or would like further clarification of the matters raised, please do not hesitate to contact a member of our team.