Principled Offsite Logistics Ltd

Principled Offsite Logistics Ltd, R (On the Application Of) v Trafford Council [2018] EWHC 1687 (Admin) (06 July 2018)

Summary: Where a short term-term tenancy has been granted for the purpose of triggering an exemption (of 3/6 months), it is sufficient in order to meet the beneficial occupation criterion for the tenant to have an intention to occupy with a view to achieving  a share of the rates savings. However, no evidence was heard as to the nature of the occupation and no declaratory relief was granted, leaving the liability order made by Magistrates Court

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