Splitting the bill: how debt and balance sheets are allocated in local government reorganisations

Using Northamptonshire as a case study, Arlingclose’s David Blake looks at the potentially complex process of splitting balance sheets and debt when councils go through local government reorganisation.

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As local government reorganisation (LGR) gathers pace, behind the scenes a more complex and less glamorous challenge lurks: how to split balance sheets and

Splitting the bill: how debt and balance sheets are allocated in local government reorganisations

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