(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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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 – 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
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
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
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 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 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
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