Greenhalgh, Paul Michael; Muldoon-Smith, Kevin; Angus, … - In: Journal of Property Investment & Finance 34 (2016) 6, pp. 602-619
Purpose The purpose of this paper is to investigate the impact of the introduction of the business rates retention scheme (BRRS) in England which transferred financial liability for backdated appeals to LAs. Under the original scheme, business rates revenue, mandatory relief and liability for...