Wedding venue and premises – proposal to divide single assessment into two hereditaments following letting of part for storage use – mode of use of retained part – whether reversion to single hereditament as wedding venue following termination of letting – effective date – regulation 38(7) Valuation Tribunal for England (Council Tax and Rating Appeals) Regulations 2009 – appeal allowed in part.
‘The Crooked Spaniard’ – The Tribunal had to consider whether an earlier alteration of the list by agreement meant that that alteration could be challenged by a later proposal. The Tribunal referred to the decision in Thorntons and made reference to res judicata. However, the decision rested squarely on the reasoning appropriate to abuse of process. Mr Trott said: ‘There is no new evidence on the point, just an explanation that the evidence previously considered was misinterpreted. In my opinion the agreement reached between the parties on the previous appeal in 2016 concerns the same hereditament, the same mode or category of use and the same physical condition of the property. It is not open to the appellant to argue the point for a second time and it does not matter that the previous litigation before the Tribunal the case was settled by agreement and did not proceed to judgment. As Lord Bingham said in Johnson v Gore Wood and Co . . [quotation as above]’.
Judges:
Andrew Trott FRICS
Citations:
[2019] UKUT 224 (LC)
Links:
Statutes:
Valuation Tribunal for England (Council Tax and Rating Appeals) Regulations 2009 38(7)
Jurisdiction:
England and Wales
Cited by:
Cited – Co-Operative Group v Virk (Valuation Officer) UTLC 22-Oct-2020
Abuse of Process in Rating Alterations
Rating – Alteration of Rating List – validity of proposal challenging alteration to list made by VO to give effect to agreement – application to strike out appeals from the Valuation Tribunal for Wales and Valuation Tribunal for England – res . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 27 April 2022; Ref: scu.656227
