Newbigin v S J & J Monk [2017] UKSC 14

When S J & J Monk were redeveloping some office space a question arose as to the property's value for rating purposes given the wording of Schedule 6 to the Local Government Finance Act 1988. The difference between the two tax bills would be around £100,000 and so in this episode we discuss the final decision in the Supreme Court as well as the wider implications for the economy of the UK.