Correspondence
7/2026: Court of Appeal decision on 'box-shifting'
Business rates information letters are issued by the Ministry of Housing, Communities and Local Government at regular intervals throughout the year.
Applies to England
Documents
Details
The letter informs local authorities of a Court of Appeal decision on a ’box-shifting’ business rates avoidance case. It also reminds local authorities that a new burdens collection is currently live.
Updates to this page
Published 3 September 2026