The collection and enforcement of non-domestic rates

In part one, Dan considers the principles and mechanics of collecting non-domestic business rates and considers the effect of two recent cases.

Part two discusses the case of Tully v Jorgensen (VO) when an unsuccessful attempt was made to extend non-domestic rates to home offices and its implications for rating law more generally.

The final podcast outlines how the 419 year history of rating law continues to influence leading cases, providing important context that helps to make sense of rating provisions.

About the presenter