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
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
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