A landowner explains to drivers on the A40 how Gordon Brown's new tax on empty property forced it to demolish its building

Gordon Brown's new tax on empty buildings is prompting some to take extreme measures. Unoccupied commercial buildings used to get a 50% tax break, but since April they have been subject to the full rate.

There has been much speculation about whether hard-pressed developers would go as far as demolishing a building to get out of paying the new 'empty rates'. But this site off the A40 appears to offer conclusive proof that it is happening. Next to a pile of rubble, an unambiguous message: “Sorry Mr Brown, no empty rates on this one!”