The council tax payers sought to reduce the banding for his house saying that it was adversely affected in value by being located so close to the motorway as to be affected by noise. Held: The House of Lords decision in Addis had been reversed by the 1988 Act, and ‘it would seem to me … Continue reading Chilton-Merryweather v Hunt and others: CA 19 Sep 2008
The rating hypothesis must be interpreted to allow for the actual policies of the tenant. Where the tenant would not overbid despite the finding that properties of this type could not be managed to produce a profit. Nil rating was appropriate. Peter Gibson LJ said: ‘In particular I would emphasise the necessity to adhere to … Continue reading Hoare and Another v National Trust: CA 13 Oct 1998
The court was asked whether the air handling system used by Iceland Foods Limited in its retail store at Liverpool was plant or machinery ‘used or intended to be used in connection with services mainly or exclusively as part of manufacturing operations or trade processes’ within the meaning of the 2000 Regulations. Held: The valuation … Continue reading Iceland Foods Ltd v Berry (Valuation Officer): CA 23 Nov 2016
UTLC RATING – PLANT AND MACHINERY – air handling unit – whether rateable – whether used mainly or exclusively as part of manufacturing operations or trade processes – meaning of ‘trade processes’ – reg.2, Valuation for Rating (Plant and Machinery) (England) Regulations 2000 – rateable value including air handling unit – appeal allowed – Rateable … Continue reading Berry (VO) v Iceland Foods Ltd: UTLC 14 Jan 2015
Air System plant excluded from Rating value The court was asked whether the services provided by a specialised air handling system, used in connection with refrigerated merchandise in the appellant’s retail store, are ‘manufacturing operations or trade processes’ for rating purposes. Held: Iceland’s appeal was allowed and the decision of the First Tier Tribunal restored. … Continue reading Iceland Foods Ltd v Berry (Valuation Officer): SC 7 Mar 2018
LT RATING – hereditament – computer centre – whether entry to be deleted from list on ground that incapable of beneficial use – held that it should not be – whether open to appellant on basis of proposal for deletion to contend that RV and descriprion should be altered – held it was not – … Continue reading Leda Properties Ltd, Re: Computer Centre: LT 27 Mar 2009
RATING – VALUATION – two floors of office building – tenant installing internal connecting staircase – reduction in net internal area – whether rateable value reduces pro-rata on floor area – whether staircase reflected in rateable value – appeal allowed – Rateable Value determined at pounds 1,740,000 – Schedule 6 to Local Government Finance Act … Continue reading Jackson (VO) Re: A Decision of The Valuation Tribunal (Rating – Valuation – Two Floors of Office Building): UTLC 24 Mar 2020
UTLC RATING – valuation – receipts and expenditure basis – 2005 list -hydro-electric power station -income from sale of Renewable Obligation Certificates (ROCs) – value of recycling element – timing of receipts from buyout and recycling elements -effective date – Local Government Finance Act 1988, Schedule 6 – interim decision Citations: [2012] UKUT 230 (LC) … Continue reading Npower Renewables Ltd v Grace (Valuation Officer): UTLC 13 Aug 2012
RATING – exemption – clinic for alcohol and drug addiction – treatment by counselling and psychotherapy – whether ‘training’ – Local Government Finance Act 1988 Schedule 5 para 16(1)(a) – held no part of clinic exempt under this provision Citations: [2001] EWLands RA – 42 – 1998, [2001] EWLands RA – 43 – 1998 Links: … Continue reading Halliday (VO) v Priory Hospital Group of Nottingham Clinic: LT 26 Oct 2001
RATING – alteration of rating list – completion notice – workshop – temporary electricity supply from neighbouring workshop in same ownership – whether property completed – held property a self-contained unit and not completed due to absence of permanent electricity supply, wiring for lighting and fire alarm system – Local Government Finance Act 1988, Schedule … Continue reading Spears Brothers (A Firm) v Rushmoor Borough Council: LT 2 Feb 2006
RATING – valuation – value of lounges at Heathrow airport following events of 11 September 2001 in New York – claimed effects on passenger numbers and aircraft movements – whether matters physically manifest in locality – VT holding that they were though masked by other factors and reducing RVs – held VT wrong to conclude … Continue reading Re CIP Lounges at Heathrow Airport: LT 16 Mar 2009
The taxpayer company had been refused a statutory Construction Industry Scheme certificate. The General Commissioners allowed the company’s appeal and itself issued a certificate. The revenue said the Commissioners had no jurisdiction either to hear an appeal or to issue such a certificate. Held: The scheme created by the 1971 Act was a special one. … Continue reading Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004
LT RATING – exemption – agricultural building – Local Government Finance Act 1988 Sch 5 para 7 – seed warehouse occupied by members co-operative – members themselves co-operatives – agricultural land occupied not by member co-operatives but by their individual members – substantial proportion of seed coming from and going to persons other than member … Continue reading Pyrke (Valuation Officer): LT 15 Sep 2003
The land owner appealed from a finding that the offices which it could not let for lack of commercial demand had a rating list valuation of pounds 370,000. Held: The valuation was set aside and replaced with a value reflecting the market value of pounds 1.00. Judges: Sir Ernest Ryder SPT, Davis, Henderson LJJ Citations: … Continue reading Telereal Trillium v Hewitt (Valuation Officer): CA 19 Jan 2018
The claimant challenged the rating of the land it had used for the erection of a mobile ohone mast. Held: Even though the company had the statutory right to place a mast in this location and without payment, for rating purposes the officer could ask what would be the cost of the company taking a … Continue reading Orange PCS v Alan Roy Bradford (Valuation Officer): CA 17 Feb 2004
The governors of a voluntary controlled school were not the ratable occupiers of it, but rather the local education authority were. The devolution of a limited range of financial responsibility by the Education Act 1996 did not transfer the occupation or control of the schools. Judges: Roch, Sedley LJJ, Lord Lloyd of Berwick Citations: Gazette … Continue reading Kent County Council v Ashford Borough Council and others: CA 28 Jul 1999
UTLC RATING – exemption – rebus sic stantibus – valuation – abattoir – whether lairage exempt as an agricultural building – whether abattoir to be valued by reference to local industrial tone – held lairage is rateable – abattoir is a separate mode or category of occupation and should not be valued by reference to … Continue reading Cheale Meats Ltd v Ray: UTLC 26 Mar 2012
The appellant’s land was to be taken under compulsory purchase by the Council who wished to use it to assist Tesco in the construction of a new supermarket. Tesco promised to help fund restoration of a local listed building. Sainsbury objected an now appealed against the Court of Appeal’s overturning of the orer in its … Continue reading Sainsbury’s Supermarkets Ltd, Regina (on The Application of) v Wolverhampton City Council and Another: SC 12 May 2010
UTLC RATING – Valuation – hereditament – bulk liquid storage depot and premises – contractors test – Modern Equivalent – stage 1 construction costs – stage 2 adjustments – stage 5 ‘stand back and look’ – Schedule 6, Para 2(1) Local Government Finance Act 1988 – Rateable Value determined at pounds 1,165,000 Citations: [2018] UKUT … Continue reading Semlogistics Milford Haven Ltd v Webb (Valuation Officer) (Rating – Valuation – Costs): UTLC 27 Feb 2018
Rating – Valuation – car showroom and workshop in need of repair – whether a reasonable landlord would consider the works of necessary repair to be uneconomic – whether works carried out were repairs or improvements – held majority of works were repairs – evidence insufficient to determine whether uneconomic – Local Government Finance Act … Continue reading Thomas and Davies (Merthyr Tydfil) Ltd v Denly (VO): UTLC 29 May 2014
RATING – Valuation – non-domestic hereditament – gallops at racing stables – lack of rental evidence – evidence of other assessments – whether tone of the list had been established – held that it had not – alternative costs-based approach rejected – end allowance for location – appeal allowed – Rateable Value determined at 31,000 … Continue reading Hobbs v Gidman (Valuation Officer): UTLC 27 Feb 2017
Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011
The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant willing to pay a positive price for the building itself. Held: (Briggs, Black LL dissenting) The … Continue reading Telereal Trillium v Hewitt (Valuation Officer): SC 15 May 2019
UTLC RATING – valuation – office suite in building within cul-de-sac – rental evidence within cul-de-sac and elsewhere – reliability of evidence derived from Forms of Return – assessment evidence – discrepancies between evidence submitted and summary valuations on the VOA website – appeal dismissed – respondent Valuation Officer’s higher valuation also rejected – Schedule … Continue reading ELS International Lawyers Llp v Prekopp (Valuation Officer): UTLC 27 Sep 2016
UTLC RATING – exemption – agricultural building – redundant retail warehouse used for the storage of agricultural machinery, fertiliser and silage produced on adjoining land – whether a ‘contrivance’ – whether used together with agricultural land and solely in connection with agricultural operations – Local Government Finance Act 1988, sch.5, para 3 – appeal allowed … Continue reading Wootton (T/A EF Wootton and Son) v Gill (Valuation Officer): UTLC 15 Oct 2015
UTLC RATING – Valuation – statutory assumption that hereditament in reasonable state of repair – premises in disrepair, vacant and part of proposed redevelopment site – a reasonable landlord would not consider it economic to repair – Schedule 6 paragraph 2(1)(b) to Local Government Finance Act 1988 [2015] UKUT 521 (LC) Bailii Local Government Finance … Continue reading Barber v Cerep III TW Sarl: UTLC 21 Sep 2015
Short issue as to the requirements for valid ‘service’ of a completion notice so as to bring a newly completed building within liability for non-domestic rates. The notice had been served by email where no statutory authority existed for this. Held: The LA’s appeal succeeded. ‘Against the background of the detailed scheme established by or … Continue reading UKI (Kingsway) Ltd v Westminster City Council: SC 17 Dec 2018
The House considered whether certain properties of the Church were subject to non-domestic rating. Various buildings were on the land, and the officer denied that some fell within the exemptions, and in particular whether the Temple itself was a public place of religious worship, since it was not open to the public, or even to … Continue reading Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints: HL 30 Jul 2008
The company appealed against liability orders made against it for non-payment of domestic rates, saying that in each case it had not been the rateable occupier. The property had been subdivided and let to companies of which the appellant was a holding company. Held: The appeal was allowed. The property was a single heraditament. To … Continue reading Tallington Lakes Ltd, Regina (on The Application of) v Grantham Magistrates Court: Admn 25 Nov 2010
Entry of nil valuation on list UTLC RATING – Valuation – non- domestic hereditament – Local Government Finance Act 1988 schedule 6 – appeal to Upper Tribunal raising a point of law upon agreed facts – agreement that had the subject office hereditament been on the market at the relevant date nobody in the real … Continue reading Hewitt (VO) v Telereal Trillium: UTLC 16 Jun 2016
Consultation requirements The claimant challenged a decision of the respondent reducing the benefits under the Council Tax Reduction Scheme reducing Council Tax for those in need, saying that the Council’s consultation had been inadequate. Held: The consultation was procedurally unfair because the consultation documentation gave a misleading impression in failing to mention other ways of … Continue reading Moseley, Regina (on The Application of) v London Borough of Haringey: SC 29 Oct 2014
Deleayed Rates Claims Service made them Defective The council claimed that the defendants were liable for business rates. The defendants said that the notices were defective in not having been served ‘as soon as practicable’, and further that they should not be enforced since the delay had created substantial prejudice. The Council challenged the correctness … Continue reading North Somerset District Council v Honda Motor Europe Ltd and Others: QBD 2 Jul 2010
The land-owner appealed by case stated against an assessment to unoccupied, non-domestic rate demands. The land-owner said that they were unoccupied through dilapidations and therefore exempt. They said that the court had wrongly disregarded their evidence that it would be an offence for the properties to be occupied in their condition. Held: The appeal failed. … Continue reading Pall Mall Investments (London) Ltd v Gloucester City Council: Admn 8 Jul 2014
The applicants each sought judicial review of a decision of the magistrate that he did not have jurisdiction to decline to issue liability notices. They argued that the Council had failed to issue the required notices before placing the properties on the List. Held: The appeal failed. The role of the Magistrates Court was limited … Continue reading Secerno Ltd and Others v Oxford Magistrates Court and Another: Admn 19 Apr 2011
The court considered the extent of the House’s jurisdiction as an appellate court. Section 3 of the 1876 Act provided that an appeal should lie to the House of Lords from ‘any order or judgment of . . Her Majesty’s Court of Appeal in England’. The court of appeal had refused leave to appeal against … Continue reading Lane v Esdaile: HL 5 May 1891
burvill_jonesUTLC2013 UTLC RATING – valuation – MOT test centre – rebus sic stantibus – use of comparable warehouse rents – effect of business relocation from Olympics site – low emission zone – vehicle scrappage scheme – use of adjoining property as a waste transfer and recycling depot – appeal allowed in part – rateable value … Continue reading Burvill v Jones (Valuation Officer): UTLC 25 Mar 2013
RATING – PROCEDURE – service of completion notice on 26 June 2019 – whether VTE has the power to determine a completion date later than three months from the date of the notice – whether the VTE has the power to quash a completion notice – appeal . .
(Bermuda) An appeal Court did have jurisdiction to hear an appeal against the discharge of leave to apply for certiorari order, since this was outside scope of the rule in Lane v Esdaille.
Lord Hoffmann said: ‘Nevertheless, the limited nature . .
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