On the Case: Localism and business rates

In an On the Case special, Roger Cohen, partner at Bryan Cave Leighton Paisner, looks at the commercial background behind two recently heard appeals, both in the rating world:

- The Supreme Court case of UKI (Kingsway) Ltd  v Westminster City Council, concerning the issue of service of a completion notice; and

- The combined cases in the Court of Appeal, Rossendale Borough Council v Hurstwood Properties and Wigan Council v Property Alliance Group Ltd, involving empty property rates - which Roger says are "the scourge of building owners" and a "tax on failure".

Roger explores the distinct points of law raised in each, but explains how both arise out of the tensions between billing authorities and ratepayers in the age of localism.