In that case, the alleged fraud relates to business rates (effectively property taxes). If it was empty, the landlord would have to pay them. If there's a business there, the business is liable .. unless, of course, it simply runs for a while and then vanishes.
The huge wave of "American Candy" stores in the UK are apparently being investigated: https://www.bbc.co.uk/news/uk-england-london-61777445
In that case, the alleged fraud relates to business rates (effectively property taxes). If it was empty, the landlord would have to pay them. If there's a business there, the business is liable .. unless, of course, it simply runs for a while and then vanishes.