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'Box shifting' ruling risks simply moving a problem elsewhere

More detailed reform of rates system is needed
John Scully.
John Scully.
By John Scully
Sixteen Real Estate
September 4, 2026 | 6:00 AM

The Court of Appeal’s ruling on "box shifting" could be just the start of a much wider crackdown on business rates mitigation, with councils now having broader rationale to challenge other forms of intermittent occupation.

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