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 to be entered in rating list – held they were not – Local Government Finance Act 1988, s.42(1) – importance of completion notice procedure in avoiding disputes – appeals allowed
Martin Rodger QC, DP and N J Rose FRICS
[2013] UKUT 430 (LC)
Bailii
Local Government Finance Act 1988 42(1)
England and Wales
Rating
Updated: 10 November 2021; Ref: scu.517590
