Property Guardians – Mixed-use premises – Liability for council tax and non-domestic rates (business rates)

Ludgate House Ltd v Ricketts (VO) and Another [2019] UKUT 278 (LC) (Mr Martin Rodger QC Deputy President and Mr PD McCrea FRICS) (Lands Chamber) (18 September 2019)

It is quite common now for owners of empty commercial premises to arrange temporary occupation by property guardians to help keep the premises secure and to deter squatters moving in. This case concerned the liabilities for council tax and business rates in such circumstances. The case was before the Upper Tribunal (Lands Chamber) by way of an appeal from a decision of the Valuation Tribunal for England.