All articles by Philip Harrison

  • Professional

    Q & A

    3 May 2002

    I want to run a business from home, but I'm confused about whether I should be paying council tax or business rates. Where does the boundary lie between non-domestic and domestic local taxation and how does the law define each type of property?

  • Professional

    Q&A

    19 October 2001

    We moved into our business premises two years ago but only recently received our first rates bill requesting payment back to the original date of occupation. How are business rates calculated and is the council legally entitled to demand backdated charges in this way?

  • Professional

    Second rate

    26 January 2001

    Allowing councils to levy a supplementary business rate on top of the national non-domestic rate will put an unnecessary burden on business