伦敦一项大规模商业地产税规避计划日前被上诉法院宣判违法。该方案涉及在空置建筑内放置空箱子以重置税收假期周期，已造成地方当局逾10亿英镑的损失1。上月上诉法院推翻了此前的支持判决，宣布这种做法"不得构成有效占用"1。
这项被称为"搬箱子"的规避方案源于2008年英国政府修改的商业地产税规则1。企业通过该计划可申请三个月的税收假期，最高可减少67%的税收1。涉及此事的维京群岛公司48th Street Holdings Ltd在2022-2023年通过相关机构Principled Offsite Logistics Ltd (POLL)节省了£111,475.301。POLL声称已为客户节省约5亿英镑1。
上诉法院法官Falk女法官在裁决中指出，"仅为了节省税收而进行的占用，没有其他使用、价值或益处，不构成法定计划中的占用"1。为了堵住这一漏洞，英国已于2024年修改规则，要求建筑需被占用13周而非6周才能申请三个月假期1。
A scheme to exploit commercial property tax rules through the use of empty boxes in vacant buildings has been declared unlawful by the Court of Appeal, ending a loophole that has cost local authorities more than £1 billion 1. The ruling overturned a previous judgment and effectively closes the "box moving" strategy that allowed property owners to reset tax holiday cycles and significantly reduce their tax liabilities 1.
The scheme involved placing empty boxes into vacant buildings to artificially establish occupancy, enabling companies to claim exemptions on business rates 1. A Virgin Islands-registered company called 48th Street Holdings Ltd, which operated at 2 America Square in London—roughly half a mile from Tower Bridge—used this method to save £111,475.30 in the 2022-2023 tax year alone 1. The intermediary firm facilitating the scheme, Principled Offsite Logistics Ltd (POLL), claimed to have saved clients around £500 million through the arrangement 1.
The loophole emerged following 2008 rule changes that introduced a 50 percent discount and three-month rate holiday for commercial properties 1. Under the original framework, companies could achieve tax reductions of up to 67 percent 1. However, the appeals court determined that occupation carried out solely for tax avoidance purposes, with no genuine use, value, or benefit, does not constitute lawful occupation under the statutory definition 1. A single local council in London has incurred annual costs estimated at £35 million since the pandemic began due to this tax avoidance practice 1. In response to the ruling, regulations were changed in 2024 to require 13 weeks of genuine occupancy rather than six weeks before properties can claim a three-month holiday 1.
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