Issues as to the scope of the power of the Valuation Tribunal for England (‘the VTE’) under regulation 38(7) of the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 (SI 2009/2269, ‘the VTE Regulations’) to . .
RATING – PROCEDURE – whether a right of appeal lies to the Upper Tribunal against the VTE’s refusal of an application to review a decision – held, no right of appeal is available – Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 – appeal dismissed Citations: [2020] UKUT 166 (LC) Links: … Continue reading Induna Stables, Re (Rating – Procedure – Whether A Right of Appeal Lies To The Upper Tribunal): UTLC 26 May 2020
Judges: Mrs Justice Elisabeth Laing DBE Citations: [2015] EWHC 824 (Admin) Links: Bailii Statutes: Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 43 Jurisdiction: England and Wales Rating Updated: 09 November 2022; Ref: scu.545436
Rating – Alteration of Rating List – Validity of Proposal Challenging alteration to list made by VO to give effect to agreement – whether abuse of process – Regs. 4, 12, 17 Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulation 2009 – Regs.6(1), 10(2) Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) … Continue reading Thorntons Plc and Another: UTLC 27 Apr 2018
UTLC RATING – procedure – appeal to VTE automatically struck out for failure to comply with procedural directions – refusal of application to reinstate – whether a decision from which an appeal lies to Upper Tribunal – whether appeal to be struck out – Rule 8(2)(a), Tribunal Procedure (Upper Tribunal) (Lands Chamber) Rules 2010 – … Continue reading Wonder Investments Ltd v Jackson (Valuation Officer): UTLC 18 Jun 2015
RATING – OCCUPATION – extent of hereditament – ‘white space’ in a data hall, whether capable of beneficial occupation – rule 38(7), Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 – late change of case by the Valuation Officer [2021] UKUT 265 (LC) Bailii England and Wales Rating Updated: 26 November … Continue reading Ricketts (Valuation Officer) v Cyxtera Technology UK Ltd: UTLC 28 Oct 2021
RATING – PROCEDURE – power of VTE to order temporary alteration to rating list when giving effect to a proposal – whether exercisable when proposal is for deletion – whether alteration of assessment a matter ancillary to temporary deletion – scope of proposal – regulation 38, Valuation Tribunal for England (Council Tax and Rating Appeals) … Continue reading Sykes (VO) v Great Bear Distribution Ltd: UTLC 31 Jul 2020
The respondent occupied a tugboat with his family as his home. The appellant authority had sought to charge council tax, saying that it was a dwelling. The boat was not a houseboat but a live-aboard seagoing vessel, registered in the Small Ships Register; The question was whether it amounted to a heraditament. Held: The listing … Continue reading Reeves (Listing Officer) v Northrop: Admn 6 Mar 2012
The land owners challenged the re-appearance of their empty and disrepaired dweliinghouse in the valuation list. It had been exempt for twelve months. The appellanat said that the appeal property was not a hereditament as it was not in reasonable repair. The officer submitted that the question of whether a property continues to be a … Continue reading Wilson v Josephine Coll (Listing Officer): Admn 13 Oct 2011
