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Court of Appeal Rules on 'Box-Shifting' Business Rates

The Court of Appeal has issued a decision regarding 'box-shifting' in business rates, as detailed in a recent information letter from the Ministry of Housing, Communities and Local Government.

  • The Court of Appeal has made a decision concerning 'box-shifting'.
  • The Ministry of Housing, Communities and Local Government issued information letter 7/2026 regarding this decision.

The Court of Appeal has delivered a decision on the practice known as 'box-shifting'. This development has been communicated through business rates information letter 7/2026, issued by the Ministry of Housing, Communities and Local Government.

Business rates information letters are released periodically by the Ministry throughout the year.

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