The Court of Appeal Cracks Down on Box Shifting: City of London v 48th Street Holdings

In this newsflash episode hosts Richard and Lizzie discuss the business of tax dodging, something called box shifting which is people moving boxes around empty buildings to avoid paying business rates. Richard Snape examines the Court of Appeal decision in ***City of London Corporation v 48th Street Holdings Ltd and Principled Offsite Logistics Ltd*.** The case involves the controversial practice known as **"box shifting"**, where temporary occupation of an empty property has been used to trigger a new period of empty rates relief. The Court of Appeal was asked to consider whether these arrangements amounted to genuine occupation or a rates avoidance scheme. Is it game over for box shifting? Richard breaks down the facts of the case, explains the court's reasoning and explores what the judgment means for landlords, owners, investors and anyone responsible for managing vacant commercial property. If you own, occupy or advise on commercial real estate, this is a decision you need to understand.  Relevant cases: *John Laing & Son Ltd v Assessment Committee for Kingswood Assessment Area \[1949]* *R (Makro Properties Ltd) v Nuneaton and Bedworth Borough Council \[2012]* *Sunderland City Council v Stirling Investment Properties LLP \[2013]* *Principled Offsite Logistics Limited v Trafford Council and Others \[2018]* [*Hurstwood Properties (A) Ltd and others v Rossendale Borough Council and another \[2021\]*](https://www.djblaw.co.uk/podcasts/*newsflash*-hurstwood-properties-ltd-v-rossendale-borough-council) *Public Health England v Harlow District Council \[2021]* *Southwark London Borough Council v Ludgate House Ltd \[2020]* [*Global 100 Ltd v Jimenez & Ors \[2022\]*](https://www.djblaw.co.uk/podcasts/*newsflash*%3A-global-100-ltd-v-jimenez-%26-ors-%5B2022%5D) *Kenya Aid Programme v Sheffield City Council \[2013]* Get in touch! **Training & Free Webinars for Property Professionals:** Would you like to keep up to date with the latest in real estate law? Davitt Jones Bould offers legal training tailored to your organisation’s needs, delivered in person across the UK or remotely. We also run free monthly webinars through for surveyors, solicitors, and property professionals across sectors. To sign up or learn more, visit our events page here or email djb.events@djblaw.co.uk for information and booking.    This podcast is for informational purposes only and is not intended to provide legal or professional advice. No liability is accepted by Davitt Jones Bould for any reliance placed on its content.   Get in touch!