The Empty Boxes of London: A Tax Loophole's Grimy Legacy For nearly two decades, a complex scheme has siphoned off hundreds of millions of pounds from local authorities in England, exploiting a loophole that successive governments have tolerated.
The "box shifting" industry involves moving empty boxes into vacant commercial buildings to claim tax relief, leaving a trail of financial devastation in its wake.
The ruling by the Court of Appeal last month effectively ended this scheme, which allowed property owners to claim business rate relief on unoccupied buildings.