Section 44A certificates and partly occupied hereditaments
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The government has indicated that anti-avoidance legislation may be introduced, being critical of owners who take avoidance measures. The 2014 consultation paper said: 'When an owner avoids paying empty property rates, it is unfair to other taxpayers who meet their rates liabilities, and it also reduces the financial incentive for the...Explore the subscription options here to get full access to isurv, including downloads.
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