Martin is a consultant specialising in business rates law, having spent over 30 years at Herbert Smith (latterly Herbert Smith Freehills) as a property lawyer with an ancillary rating practice. His work ranges from day-to-day advice on rates mitigation schemes and liability disputes to running complex cases before the Valuation Tribunal for England (VTE) and the Upper Tribunal (Lands Chamber). He has particular expertise in the issues arising from the Supreme Court decision in Woolway v Mazars and subsequent legislation.
Advice relating to the establishment of a rateable value for the (UK section of the) Channel Tunnel.
Harrods and Selfridges
Acting on tribunal cases in respect of the 2000 and 2005 lists.
A media client
Advising on a proposed judicial review and ultimate settlement in the light of retrospective liability imposed under the 2010 list in the light of the Mazars decision. This included acting for a major international law firm on a similar issue, which was also settled.
Advising on the use of a Guardian arrangement to mitigate rates liability in respect of a commercial building awaiting demolition and redevelopment, including acting on the case before the VTE. The case was ultimately decided in favour of the ratepayer by the Upper Tribunal.
A major developer
Advising on the relationship between business rates and the Community Infrastructure Levy, in particular assisting in maximising the CIL exemption in respect of in-use buildings.
Acting in a case before the Upper Tribunal concerning the rateable value of the Velodrome in the 2010 list.