Flashcards in Rates Mitigation Deck (3)
What was the most recent case regarding temporary occupation?
Public Health England v Harlow District Council  EWHC 909
What are the 2 tests when considering occupation to renew your 3 month rates free period
1) The purpose of the occupation must go beyond the upkeep and development of the property itself (e.g. storage of cleaning equipment)
2) Occupation is not established by leaving abandoned goods at a property. Must have purpose or some benefit (e.g. storage of files in boxes)