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The Propane Company Ltd v Bunyan: UTLC 30 Nov 2022

Rating – Rateable Property – Preliminary Issue – Whether Stables In Separate Ownership From A House Were An Appurtenance Belonging To or Enjoyed With the house – section 66(1)(b), Local Government Finance Act 1988 – ownership not determinative – part of hereditament was domestic property – appeal allowed in part Citations: [2022] UKUT 237 (LC) … Continue reading The Propane Company Ltd v Bunyan: UTLC 30 Nov 2022

Tully and Another v Jorgensen (Valuation Officer): LT 4 Aug 2003

LT RATING – rateable property – composite premises – non-domestic premises – employed person using bedroom at home for full-time office work – Local Government Finance Act 1988 s 66(1)(a) – held house used wholly for purposes of living accommodation, therefore not rateable Citations: [2003] EWLands RA – 22 – 2001 Links: Bailii Statutes: Local … Continue reading Tully and Another v Jorgensen (Valuation Officer): LT 4 Aug 2003

The Collection (Management) Limited v Jackson (Valuation Officer): UTLC 16 May 2013

UTLC RATING – non-domestic hereditament – concierge room in development of 15 houses – whether domestic property – Local Government Finance Act 1988 s.66(1) – held concierge room lay within the curtilage of property used wholly for the purposes of living accommodation and was an ‘other appurtenance’ – domestic property [2013] UKUT 166 (LC) Bailii … Continue reading The Collection (Management) Limited v Jackson (Valuation Officer): UTLC 16 May 2013

Zhou v Osborne (Valuation Officer): LT 19 Aug 2008

LT RATING – composite hereditament – home working from ground floor front room – practice of Chinese medicine (acupuncture and herbalism) – window signage – advertisements – fitting out of room – whether medical practice commenced – appeal allowed – Local Government Finance Act 1988, s66(1)(a). [2008] EWLands RA – 56 – 2007 Bailii Local … Continue reading Zhou v Osborne (Valuation Officer): LT 19 Aug 2008

Winchester City Council v Valuation Officer: LT 17 Jul 2006

RATING – valuation – 2000 rating list – sewage treatment works – whether domestic properties and therefore not rateable – whether modern substitute comprising individual septic tank in each garden to be assumed – appropriate allowance for age and obsolescence – whether allowance at stage 5 justified – appeals dismissed save to extent conceded by … Continue reading Winchester City Council v Valuation Officer: LT 17 Jul 2006

Corkish (Vo) v Bigwood: UTLC 21 Jun 2019

Rating – Rateable Property – Whether Equestrian Facilities Domestic or Non-Domestic Property – whether equestrian facilities adjacent to a substantial country house were domestic or non-domestic property – whether they were an appurtenance belonging to or enjoyed with the house – section 66(1)(b), Local Government Finance Act 1988 – appeal dismissed Citations: [2019] UKUT 191 … Continue reading Corkish (Vo) v Bigwood: UTLC 21 Jun 2019

Aylett v O’ Hara (Valuation Officer): UTLC 19 Oct 2011

UTLC RATING – rateable property – domestic premises – riverside garden with summer-house – remote from occupiers’ dwellings Local Government Finance Act 1988 s 66(1)(a), (b) and (d) – held no part of the property fell within any of these paras – appeal dismissed. Citations: [2011] UKUT 418 (LC) Links: Bailii Jurisdiction: England and Wales … Continue reading Aylett v O’ Hara (Valuation Officer): UTLC 19 Oct 2011

Reeves (VO) v Tobias and Others: UTLC 22 Nov 2010

RATING – hereditament – whether car parking spaces in a car park licensed to residential occupiers and used by them in connection with nearby residential premises were domestic property and so exempt from rating – held they were not – appeal allowed – Local Government Finance Act 1988, s 66(1) [2010] UKUT 411 (LC), [2011] … Continue reading Reeves (VO) v Tobias and Others: UTLC 22 Nov 2010