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MSHB

From time to time we will post news articles and announcements relating to the firm and to various legal issues that may be of interest to you.

Amy Emmerson
Solicitor
Miller Samuel Hill Brown Solicitors

Amy is a solicitor in our Commercial Property department who is passionate about all aspects of commercial property. She completed her LLB and Postgraduate Diploma at the University of Glasgow before joining the firm in April 2022. Amy qualified as a solicitor in April 2024.

Beware of Business Rates

Business rates – or non-domestic rates as they are also known – are a tax levied on shops, bars, restaurants, offices and other commercial properties to pay towards Local Council services such as education, social care and waste management, to name a few. Liability for such ‘rates’ initially rests with the property owner, however it is usually passed on to the tenant under a commercial lease.

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