Thief acquired no title and could not sell A purchaser used a stolen driving licence to obtain credit for and purchase a car. He then purported to sell it to the respondent, and then disappeared. The finance company sought return of the car. Held: (Lords Nicholls and Millett dissenting) The rogue had not acquired a … Continue reading Shogun Finance Limited v Hudson: HL 19 Nov 2003
‘a number of important substantive and procedural issues arising out of a series of closure notices issued by HMRC to Investec Asset Finance plc (‘IAF’) and Investec Bank plc (‘IBP’) in respect of their liability for corporation tax in the accounting periods between 1 April 2006 and 31 March 2010. The substantive issues concern the … Continue reading Investec Asset Finance Plc and Another v Revenue and Customs: CA 30 Apr 2020
Citations: (1988) 20 HLR 374 Statutes: Housing Act 1988 34(1)(b) Jurisdiction: England and Wales Cited by: Cited – Truro Diocesan Board of Finance Ltd v Foley CA 22-Oct-2008 The tenant appealed against a decision that a deed he had entered into with the claimant did not operate to give him the status of a protected … Continue reading Dibbs v Campbell: 1988
SCIT CORPORATION TAX – Appellant issued funding bonds to foreign subsidiary companies – whether the effect of section 582 of the Income and Corporation Taxes Act 1988 was to treat the funding bonds as interest and therefore as income with the result that the foreign exchange legislation in the Finance Act 1993 did not apply … Continue reading Finance Ltd v HM Inspector of Taxes: SCIT 25 Jan 2005
The lease granted the defendants rights of access over the grounds and forecourts of a block of flats, but reserving to the lessor the right to develop ‘notwithstanding that the access of light or air or any other easement appertaining to the flat may be obstructed or interfered with’. Held: Vinelott J said: ‘Looking at … Continue reading Overcom Properties v Stockleigh Hall Residents Management Ltd: ChD 1988
ECJ 1. The rules of the common organization of the market set up by Regulation No 1035/72 must be applied to fruit and vegetables coming within the scope of that organization, irrespective of the use to which they are ultimately to be put . The fact that they are intended for processing does not mean … Continue reading Union Nationale Interprofessionnelle Des Legumes De Conserve (Unilec) v Etablissements Larroche Freres: ECJ 22 Sep 1988
The claimants were underlessees of an office building. The offices had enjoyed a right of light for over a hundred years, and the freehold had acquired an easement of light by lost modern grant. The roadway having been closed, the defendant head landlords intended to build in a way which would interfere with the right. … Continue reading Paragon Finance plc v City of London Real Property Co Ltd: ChD 16 Jul 2001
The debtor appealed against an order to answer questions and disclose documents relating to any debts owed to him or other property or means belonging to him outside the jurisdiction. The court looked at the examination of a judgment debtor under Order 48 of the Rules of the Supreme Court. Held: the Court of Appeal … Continue reading Interpool Ltd v Galani: CA 1988
The appellant contracted to buy a house but used his under-aged son’s name. He sought specific performance when the vendor failed to complete. Held: Since he was neither the purchaser nor the purchaser’s agent, specific performance was refused. In unilateral mistake case goods are sold by V, to P, believing P to be X. P … Continue reading Hector v Lyons: 1988
Popplewell J said: ‘We are however faced with what, at any rate, appear to be two conflicting Court of Appeal decisions. It is clear to us that ‘the time of transfer’ must be construed in the same way in relation to the Employment Protection (Consolidation) Act 1978 as to the Transfer of Undertakings (Protection of … Continue reading Brook Lane Finance Co Ltd v Bradley: EAT 1988
Where a company in liquidation made profits which were to be taken into account for Corporation Tax even though they might never be realisable, the tax payable had priority over the claims of the creditors. In this case the prime asset of the company was a debt due from a connected company. It would not … Continue reading In Re Toshoko Finance Uk Plc: CA 29 Mar 2000
A rogue had purchased a car, using a false name to obtain finance. He had then sold it to the defendant. The finance company claimed the car back. Held: The dealer had not taken all the steps he might have done to check the identity of the buyer, but Cundy v Lindsay was binding, and … Continue reading Norman Hudson v Shogun Finance Ltd: CA 28 Jun 2001
When considering the filing of additional evidence changing allegations made under the 1986 Act, the paramount requirement is that the director facing disqualification must know the charge he has to meet. As to the standard of misbehaviour required to found an order, Sir Nicolas Browne-Wilkinson VC said: ‘Ordinary commercial misjudgment is in itself not sufficient … Continue reading In re Lo-Line Electric Motors Ltd: 1988
The court considered the jurisdiction of the Court of Appeal to hear certain appeals, saying that ‘Lane v. Esdaile is of general application and provides that where leave to bring proceedings is required it is not possible to appeal against a refusal to grant leave. The reason is obvious, namely that if you could appeal … Continue reading Dhillon v Secretary of State for the Home Department: CACD 1988
An employment agreement contravening section 151 of the 1985 Act is unenforceable. The obvious mischief to which section 151 is directed is the case of a bidder financing his bid from the funds of the company acquired. The larger purpose had to be something other than the acquisition of shares, however beneficial the acquisition was … Continue reading Brady v Brady: HL 1988
The court had jurisdiction under section 51 to order that the costs of administration proceedings overtaken by a compulsory liquidation could be ordered to be treated as costs in the winding-up. Judges: Mervyn Davies J Citations: [1988] BCLC 363 Statutes: Supreme Court Act 1981 51 Jurisdiction: England and Wales Cited by: Approved – Unadkat and … Continue reading Re Gosscott (Groundworks) Ltd: 1988
The inland revenue claimed that several transactions had been arranged for the predominant purpose of obtaining a tax advantage, and that accordingly they should be disregarded. Lord Oliver: ‘[T]he transactions which, in each appeal, the Inland Revenue seeks now to reconstruct into a single direct disposal from the taxpayer to an ultimate purchaser were not … Continue reading Craven v White: HL 1988
The existence and state of foreign proceedings are relevant to the exercise of the court’s discretion to stay an action on the ground of forum non conveniens. The essential test on which the court might exercise its discretion to stay the petition is if the court, as Lord Goff said, ‘is satisfied that there is … Continue reading de Dampierre v de Dampierre: HL 1988
The court accepted that in a case where the garnishee was not indebted within the jurisdiction that might be relevant to the exercise of the court’s discretion. Since, in this case, the debt in question was an English debt, the court’s jurisdiction in relation to foreign debts did not fall for decision. The legislation has … Continue reading SCF Finance Co Ltd v Masri (No 3): 1987
An agreement between the parties for assignment or novation of a credit agreement, contained a ‘take out’ agreement (‘TOA’). The defendant began proceedings in California to rescind the agreement, and the claimants obtained summary judgement under the TOA and an injunction to prevent the defendants proceeding in California. The defendants appealed. There were allegations of … Continue reading National Westminster Bank v Utrecht-America Finance Company: CA 10 May 2001
Claim by a wife that she has a beneficial interest in a house registered in the sole name of her husband and that her interest has priority over the rights of a bank under a legal charge executed without her knowledge. The case raises a point of importance in the law of registered conveyancing. Shortly … Continue reading Lloyds Bank plc v Rosset: CA 13 May 1988
(Outer House) The pursuer had made a loan to X in assumed reliance on a statement by the defenders, who were X’s solicitors, about the extent of his assets. The statement was materially inaccurate. But the pursuer’s claim against the defenders failed. Having referred to the Hedley Byrne case as the proper starting point and … Continue reading Midland Bank Plc v Cameron, Thom, Peterkin and Duncans: SCS 1988
The bank had obtained a judgement against the defendant, and took a charging order. Nothing happened for more than twelve years, and the defendant now argued that the order and debt was discharged. Held: The enforcement of the charging order by normal means is not barred by section 20(1), and unlike the position under a … Continue reading Yorkshire Bank Finance Ltd v Mulhall and Another: CA 24 Oct 2008
A company went into liquidation, being owed substantial sums by another company in the same group, but itself insolvent. A settlement did not include accrued interest, but was claimed to be taxed as if it had, and on an accruals basis. If so, was this an expense properly arising in the insolvency, and payable as … Continue reading Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002
The tenant appealed against a decision that a deed he had entered into with the claimant did not operate to give him the status of a protected or statutory tenancy. Held: The tenant had had a full Rent Act tenancy. The Board claimed possession. There had been a compromise under which he left possession for … Continue reading Truro Diocesan Board of Finance Ltd v Foley: CA 22 Oct 2008
The court was asked as to ownership of documents coming into existence in the course of a receivership. The plaintiff companies had argued that all documents belonged to them because the receivers were their agents and the documents were created in . .
A clause entitling a mortgagee to recover legal costs from the mortgagor did not extend to costs that were unreasonably incurred or which were unreasonable in amount. Whether costs were unreasonably incurred or were unreasonable in amount was to be . .
Various leases of properties had been granted. Legal and General occupied the property under an arrangement under which they paid no rent. The landlord sought possession, saying that the agreements were licences not tenancies because of the absence . .
(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 . .
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
Whether Nuffield Health is entitled to mandatory relief from non-domestic rates in respect of its occupation of premises at Merton Abbey under section 43(6)(a) of the Local Government Finance Act 1988 which applies where:
‘the ratepayer is a . .
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
The defendant had applied for an adjournment of the council’s application for a liability order. The court made an order without considering the application, not having been told of it. On later discovering the application, they set aside the liability order to consider the application. The council objected. Held: Although no statutory basis existed for … Continue reading Liverpool City Council v Pleroma Distribution Ltd: Admn 21 Nov 2002
Judges: Mummery LJ, Jacob LJ, Neuberger LJ Citations: [2006] EWCA Civ 1598, [2006] NPC 126, [2007] RA 1, (2006) 150 SJLB 1572, [2007] 2 P and CR DG6 Links: Bailii Statutes: Local Government Finance Act 1988 Jurisdiction: England and Wales Cited by: Appeal from – Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day … Continue reading Gallagher v Church of Jesus Christ of Latter-Day Saints: CA 24 Nov 2006
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
The complainant has requested information regarding a section 114 notice (Local Government Finance Act 1988). Blackburn with Darwen Borough Council denied that the information was held. The Commissioner’s decision is that, on the balance of probabilities, Blackburn with Darwen Borough Council does not hold the requested information. However, the council issued it’s final response outside … Continue reading Blackburn with Darwen Borough Council (Local Government): ICO 11 Oct 2021
LT RATING – composite hereditament – dwelling-house used wholly for living accommodation -dwelling-house together with its garden and other appurtenances constituting one hereditament and falling within one curtilage – whether some commercial use of the garden and appurtenances prevent them from being domestic property – appeal dismissed – Local Government Finance Act 1988 sections 42, … Continue reading Levinson (Valuation Officer) v Robeson and Another: LT 11 Aug 2008
The use of a wall for an advertisement hoarding created a separate and ratable hereditament. Citations: Times 03-Jun-1996 Statutes: Local Government Finance Act 1988 64 Jurisdiction: England and Wales Rating Updated: 31 October 2022; Ref: scu.84413
RATING – HEREDITAMENT – whether adjacent office suites separated by a fire corridor were to be treated as contiguous and entered as a single hereditament – section 64(3ZD), Local Government Finance Act 1988 – Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 – appeal allowed Citations: [2020] UKUT 38 (LC) Links: … Continue reading Roberts (Valuation Officer) v Backhouse Jones Ltd (Rating – Hereditament): UTLC 10 Feb 2020
Personal financial details were rightly required before a rate reduction could be granted. Citations: Ind Summary 01-Jan-1996 Statutes: Local Government and Finance Act 1988 49-2 Jurisdiction: England and Wales Rating Updated: 11 October 2022; Ref: scu.86138
UTLC RATING – exemption – sewer – screening and de-gritting plant at installation 2 km from treatment works – sewage pumped through tunnel – whether installation an accessory belonging to a sewer – where treatment commenced – held that treatment screening and de-gritting were part of treatment – held not exempt – appeal dismissed – … Continue reading Webster (Valuation Officer) v Yorkshire Water Services Ltd: UTLC 5 Oct 2009
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 – 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
Judges: Owen J Citations: [2009] EWHC 3283 (Admin) Links: Bailii Statutes: Non-Domestic Ratings (Collection and Enforcement) Local Lists Regulations 1989, Local Government Finance Act 1988 Citing: Cited – Sunworld Limited v Hammersmith and Fulham London Borough Council QBD 2000 The company faced a prosecution under the 1968 Act, in respect of a brochure. On conviction, … Continue reading Vitesse Networks Ltd, Regina (on The Application of) v North West Wiltshire Magistrates Court: Admn 10 Dec 2009
The claimant challenged a decision that it was liable for non domestic rates in respect of some commercial units, on the basis that the use by the charity was not itself charitable. Held: ‘there is no reason for limiting the ambit of the phrase in the way contended for by the Appellant. As was pointed … Continue reading Kenya Aid Programme v Sheffield City Council: Admn 22 Jan 2013
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 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
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
Judges: Mr Justice Collins Citations: [2006] EWHC 1019 (Admin) Links: Bailii Statutes: Local Government Finance Act 1988 Jurisdiction: England and Wales Rating Updated: 06 July 2022; Ref: scu.241775
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
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 council appealed a decision that the administrative receivers of a company were not liable personally for the non-domestic rates otherwise incurred by a company during the receivership. Held: The activities of the receiver or manager were not activities creating a ratable occupation. The original business owner remained in occupation for this purpose. Judges: Lord … Continue reading In re Beck Foods Ltd: Boston Borough Council v Rees and Bennett: CA 20 Dec 2001
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 appealed against valuations by the defendants. They complained that the statute imposed a duty on them to alter the rating lists to accpord with agreements as to their value. Held: The statute imposed no time scale for the defendants to implement the changes. What time was proper therefore required the court to look … Continue reading National Car Parks Ltd v Baird (Valuation Officer) and Another: CA 22 Jul 2004
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 appellant sought to challenge rating entries in the non-domestic rating list, by way of judicial review. The application was out of time, but proceeded as a substantial review. The applicant said the entries were incurably defective in that they misdescribed the properties. Domestic properties could be in the list if used for short stay … Continue reading Curzon Berkeley Ltd, Regina (on Application of) v Bliss (Valuation Officer, London Westminster Group Inland Revenue): Admn 19 Dec 2001
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
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
UTLC RATING – exemption – coffee shop and bookshop within part of church building used as a church hall and run by church volunteers – whether part of church hall and so exempt – held that it was – appeal dismissed – Local Government Finance Act 1988 Sch 5 para 11(1)(b). Citations: [2009] 138 (LC) … Continue reading Ebury v Church Council Of the Central Methodist Church: UTLC 17 Jul 2009
Shares are allotted to a person when that person acquires an unconditional right to be entered on a company’s register of members. The issue of shares only becomes complete after they are registered in the company’s books for the purposes of the BES scheme.Lord Templeman said: ‘The Act of 1985 preserves the distinction in English … Continue reading National Westminster Bank Plc and Another v Inland Revenue Commissioners: HL 24 Jun 1994
A minor use will constitute rateable occupation for the purposes of liability to occupied rates. Citations: [2012] EWHC 2250 (Admin) Statutes: Local Government Finance Act 1988 43(6) Citing: Cited – Gage v Wren 1903 . . Cited by: Cited – Kenya Aid Programme v Sheffield City Council Admn 22-Jan-2013 The claimant challenged a decision that … Continue reading Makro Properties Limited v Nuneaton and Bedworth BC: Admn 2012
Buses parked overnight in depot are not ‘stored’ and company was liable for rates. Citations: Ind Summary 12-Jun-1995, Times 11-May-1995 Statutes: Non-Domestic (Unoccupied Premises) Regulations 1989, Local Government Finance Act 1988 45 Jurisdiction: England and Wales Rating Updated: 14 May 2022; Ref: scu.78235
Maintenance grant deduction to be included in local authority budget. Citations: Times 04-Mar-1994 Statutes: Local Government Finance Act 1988 82-1 Local Government Updated: 10 April 2022; Ref: scu.87979
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
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
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 – 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
Norris J [2015] EWHC 2404 (Ch) Bailii Local Government Finance Act 1988 45 England and Wales Insolvency, Rating Updated: 03 January 2022; Ref: scu.551292
Whether or not hereditament wais exempt from non-domestic rates under section 51 of the Local Government Finance Act 1988 as agricultural land or as comprising agricultural buildings within schedule 5 of that Act. [2015] EWCA Civ 718, [2015] WLR(D) 301, [2015] PTSR 1490 Bailii, WLRD Local Government Finance Act 1988 51 England and Wales Rating, … Continue reading Tunnel Tech Ltd v Reeves (Valuation Officer): CA 9 Jul 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 parties disputed the effective service of a completion notice so as to bring the new property into the rating list. Gloster VP CA, Macur, King LJJ [2017] EWCA Civ 430, [2017] PTSR 1606, [2017] WLR(D) 402 Bailii, WLRD Local Government Finance Act 1988, Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 England … Continue reading UKI (Kingsway) Ltd v Westminster City Council: CA 15 Jun 2017
UTLC RATING – procedure – service of completion notice – whether completion notice addressed only to ‘the owner’ valid – whether delivery of completion notice to premises followed by onward transmission of electronic copy by receptionist without authority to accept service was good service by the billing authority – s.42 and Sched. 4A, Local Government … Continue reading Westminster City Council v UKI (Kingsway) Ltd and Another: UTLC 28 Jul 2015
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
Powergen sold a property to Edison. Powergen had paid rates under a separate statutory rating regime, and paid an additional thirteen million pounds under an apportionment. Edison later complained that in being rated itself, the authorities had collected rates twice for the same property. It challenged the legality of the order under which the rates … Continue reading Regina v Central Valuation Officer and another ex parte Edison First Power Limited: HL 10 Apr 2003
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
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
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
aviva_whitbyUTLC0913 UTLC RATING – hereditament – four newly erected warehouse buildings – entered in 2005 rating list by VO – units having no small power distribution and no lighting or only limited lighting in warehouse areas and no partitioning of office space – one unit having no connection to gas supply – whether rateable hereditaments … Continue reading Aviva Investors Property Developments Ltd v Whitby (Valuation Officer) and Others: UTLC 4 Sep 2013
RATING – Agricultural exemption – Local Government Finance Act 1988, s.51, Schedule 5, paragraph 1 – paragraph 2 (1)(d), meaning of agricultural land – whether hereditament consisting of buildings ‘anything which consists of a market garden, nursery ground’ – paragraph 3(b), meaning of agricultural building – whether hereditament ‘is or forms part of a market … Continue reading Reeves (Valuation Officer) v Tunnel Tech Ltd: UTLC 7 Apr 2014
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
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
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
UTLC RATING – hereditament – newly erected office buildings – entered in rating list by VO – units lacking small power points and partitioning – whether rateable hereditaments to be entered in the list – held they were not – appeal dismissed – Local Government Finance Act 1988 s 42(1). N J Rose P [2011] … Continue reading Porter (Valuation Officer) v Trustees of Gladman Sipps: UTLC 20 May 2011
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 authority’s demand notice was served later than was practicable. The company now appealed against a liability order. Held: The ratepayer’s appeal by way of Case Stated was dismissed. ‘demand notices must be served by the relevant authority separately for each year. They can relate to more than one hereditament, but what have been conveniently … Continue reading JJB Sports Plc, Regina (On the Application of) v Telford and Wrekin Borough Council: Admn 5 Nov 2008
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 – 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
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
The Council appealed by cases stated against dismissal of its summons against the defendant alleging non-payment of non-domestic rates. The property owned by the respondent had been occupied by a tenant, but only by a small equipment box, and the respondent argued that it was entitled to a period of six months without rates liability … Continue reading Sunderland City Council v Stirling Investment Properties Llp: Admn 24 May 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 . .
