Publisher's Synopsis
This is a concise handbook for all those who require detailed information on the practical aspects of non-domestic rating and rate collection in England and Wales. It concentrates on matters of practical significance to tenants, landlords and owners of commercial property, giving a comprehensive but succinct analysis of the current mass of legislation, explaining key issues with examples wherever appropriate. Example calculations and useful specimen forms are also provided.;This edition has been expanded and updated to include new regulations relating to valuation tribunals and appeals; the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993; additional information on collection and enforcement; up-to-date examples having regard to the latest transitional relief regulations; the liability for rates in respect of unoccupied property and the interrelationship between non-domestic rating and the Council Tax.
