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Court of Appeal closes box-shifting rates avoidance loophole

Ratings expects say 'ridiculous levy' on empty properties is real issue
The practice involves shifting boxes in empty properties. (Getty Images)
The practice involves shifting boxes in empty properties. (Getty Images)
CoStar News
July 31, 2026 | 11:17 AM

The Court of Appeal has handed down a far-reaching judgment that changes the legal landscape for temporary occupation schemes, often termed the "box-shifting" loophole, which have been used to mitigate business rates liabilities on empty properties.

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