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22 Apr 2013
Unconnected floors in the same building which are occupied by the same business can be treated as a single unit of occupation for the purposes of calculating non-domestic rates, the Court of Appeal has confirmed.
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22 Apr 2013
The Scottish Government has published plans for its new landfill tax, which is due to replace a UK-wide taxation scheme from 2015.
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10 Apr 2013
A scheme to avoid stamp duty land tax (SDLT) on the purchase of a London house, involving a novation of a contract, failed because SDLT sub-sale relief was only available where there was a transfer of rights and a novation was not a transfer of rights,...
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22 Feb 2013
Retailers have called on the Government to freeze planned business rate increases for April as part of a package of measures to "reduce business costs and re-build consumer confidence".
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24 Jan 2013
Newly built commercial premises could be eligible for up to 100% relief on business rates from April under plans to encourage development, the Scottish Government has announced.
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17 Dec 2012
Simplifications to the much-criticised Carbon Reduction Commitment (CRC) will save participating businesses around £272 million over the life of the scheme, the Government has said.
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11 Dec 2012
An annual tax on company-owned residential properties valued at over £2 million will come into force on 1 April next year, with the first payments due in October, the Government has confirmed.
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06 Dec 2012
The Government plans to introduce an exemption from empty property rates for newly-built commercial properties from October next year, it has announced.
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04 Dec 2012
The Scottish Government has published more details of its proposed replacement for stamp duty land tax (SDLT), which is due to come into force from April 2015.
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29 Nov 2012
The Scottish Government is to follow England's lead and postpone the next round of revaluations for the purposes of calculating business rates until 2017, it has confirmed.
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