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 – proposal to alter the 2010 non-domestic rating list – proposal containing error in its statement of annual rent – Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 – whether proposal validly made – whether (if not validly made) the valuation officer entitled to assert the invalidity Judge Huskinson [2013] UKUT … Continue reading Kendrick v Mayday Optical Co Ltd: UTLC 12 Nov 2013
bmc_jacksonUTLC0314 UTLC RATING – alteration of rating list by valuation officer – effective date of alteration – list inaccurate on day of compilation by reason of omission of hereditament – date on which hereditament became liable to rating not reasonably ascertainable but before compilation of list – Reg. 14(2), (5) Non-domestic Rating (Alteration of Lists … Continue reading BMC Properties and Management Ltd v Jackson (VO): UTLC 11 Mar 2014
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
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
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
