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 Cohen says are “the scourge of building owners” and a “tax on failure”.
