On the Case: A lifeline for empty property owners from the 'tax on failure'

Roger Cohen, real estate disputes partner at Bryan Cave Leighton Paisner LLP, analyses the Court of Appeal decision in Rossendale Borough Council v Hurstwood Properties (A) Ltd; Wigan Council v Property Alliance Group Ltd [2019] EWCA Civ 364; [2019] PLSCS 49 - and reveals why he sees it as a "lifeline" for property owners in the controversial area of empty property business rates.

Cohen summarises the court's findings and explains what the decision means for property owners seeking to employ rates mitigation schemes in future.