Rates are a type of property tax that is based on the value of any given piece of property. That valuation can be affected by a range of factors but generally speaking there is an exception for ‘tools of the trade’. In this case we
BPP are a company that will be familiar to most law students as they supply legal education and books. Books are zero-rated for the purposes of VAT and so when HMRC made a decision against BPP for failure to pay, the company appealed this to
The financial dealings of Rangers Football Club have been subject to a great deal of scrutiny in the recent past and in this case the Supreme Court focused on one particular aspect of the way that the club was run. When a footballer signed for
When S J & J Monk were redeveloping some office space a question arose as to the property’s value for rating purposes given the wording of Schedule 6 to the Local Government Finance Act 1988. The difference between the two tax bills would be around