JJ Wilson (Ipswich) Ltd v Moore (Valuation Officer) (Rating – Alteration of Rating List): UTLC 5 Mar 2021

RATING – alteration of rating list – proposal – validity – whether proposal made on same ground as previous proposal – whether VO estopped from arguing invalidity where no invalidity notice served upon receipt of second proposal – res judicata – application to strike out appeal from the Valuation Tribunal for England – application granted

Citations:

[2021] UKUT 44 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 20 December 2022; Ref: scu.662175

Hardy v Sefton Metropolitan Borough Council: Admn 27 Jul 2006

Appeal against finding of liability to pay council tax.
Held: A Magistrates’ Court which is invited to make a liability order may be entitled to refuse to make such an order in a case where there has been a serious breach of the mandatory provisions of the Collection Regulations which has caused prejudice to the ratepayer.

Judges:

Walker J

Citations:

[2006] EWHC 1928 (Admin)

Links:

Bailii

Statutes:

Local Government Finance Act 1992

Jurisdiction:

England and Wales

Cited by:

CitedNorth Somerset District Council v Honda Motor Europe Ltd and Others QBD 2-Jul-2010
Delayed Rates Claims Service made them Defective
The council claimed that the defendants were liable for business rates. The defendants said that the notices were defective in not having been served ‘as soon as practicable’, and further that they should not be enforced since the delay had created . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 12 December 2022; Ref: scu.249136

Induna Stables, Re (Rating – Procedure – Whether A Right of Appeal Lies To The Upper Tribunal): UTLC 26 May 2020

RATING – PROCEDURE – whether a right of appeal lies to the Upper Tribunal against the VTE’s refusal of an application to review a decision – held, no right of appeal is available – Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 – appeal dismissed

Citations:

[2020] UKUT 166 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 09 December 2022; Ref: scu.651755

Brook v National Coal Board: 1975

Citations:

[1975] RA 367

Jurisdiction:

England and Wales

Cited by:

CitedRegina v Central Valuation Officer and another ex parte Edison First Power Limited HL 10-Apr-2003
Powergen sold a property to Edison. Powergen had paid rates under a separate statutory rating regime, and paid an additional thirteen million pounds under an apportionment. Edison later complained that in being rated itself, the authorities had . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 06 December 2022; Ref: scu.182559

Sir Anthony Earby’s case: 1633

The liability to be rated rests upon the occupier of the property concerned. Assessments under the Act ought to be made according to the visible estate of the inhabitants there, both real and personal.

Citations:

(1633) 2 Bulst 354

Statutes:

Poor Relief Act 1601

Jurisdiction:

England and Wales

Cited by:

CitedCinderella Rockerfellas Ltd v Rudd (Valuation Officer) CA 11-Apr-2003
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated.
Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 06 December 2022; Ref: scu.181040

Smith and Son v Lambeth Assessment Committee: 1882

The law presumes that only one person shall be liable to pay rates on a property at any one time.

Citations:

(1882) 9 QBD 585

Jurisdiction:

England and Wales

Cited by:

CitedRegina v Central Valuation Officer and another ex parte Edison First Power Limited HL 10-Apr-2003
Powergen sold a property to Edison. Powergen had paid rates under a separate statutory rating regime, and paid an additional thirteen million pounds under an apportionment. Edison later complained that in being rated itself, the authorities had . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 05 December 2022; Ref: scu.182558

Trustees of West London Methodist Mission v Holborn Borough Council: 1958

Citations:

(1958) 3 RRC 86

Jurisdiction:

England and Wales

Cited by:

CitedGallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints HL 30-Jul-2008
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 . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 04 December 2022; Ref: scu.272220

Regina v Northamptonshire LVC, ex parte Anglian Water Authority: 1990

Citations:

[1990] RA 93

Jurisdiction:

England and Wales

Cited by:

CitedCurzon Berkeley Ltd, Regina (on Application of) v Bliss (Valuation Officer, London Westminster Group Inland Revenue) Admn 19-Dec-2001
The appellant sought to challenge rating entries in the non-domestic rating list, by way of judicial review. The application was out of time, but proceeded as a substantial review. The applicant said the entries were incurably defective in that they . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 01 December 2022; Ref: scu.183448

Farmer (Valuation Officer) v Hambleton District Council and Buxted Chicken Limited: CA 14 Jan 1999

Where a mill was used along with others for occupation by livestock, the owner did not have to show any joint occupation of any particular building with another member of the company, or by two of its members to qualify for rating relief as an agricultural building.

Citations:

Times 21-Jan-1999, [1999] EWCA Civ 573

Statutes:

Rating Act 1971

Jurisdiction:

England and Wales

Rating

Updated: 30 November 2022; Ref: scu.145488

Pogonowska, Regina (on the Application of) v London Borough of Camden: Admn 5 Nov 2008

The appellant challenged a decision of the Valuation Tribunal. The Council responded that as an appeal of fact it was not allowed.

Judges:

Tim Corner QC

Citations:

[2008] EWHC 3212 (Admin), [2009] RVR 138

Links:

Bailii

Statutes:

Valuation and Community Charge Tribunals Regulations 1989 32, Local Government Finance Act of 1992

Jurisdiction:

England and Wales

Citing:

CitedRe Poyser and Mills’ Arbitration 1963
The section at issue imposed a duty upon a tribunal to which the Act applies or any minister who makes a decision after the holding of a statutory inquiry to give reasons for their decision, if requested. A record of the reasons for a decision must . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 27 November 2022; Ref: scu.293937

Union Cold Storage Co Ltd v Southwark Assessment Committee: QBD 1932

The rateability of certain cooling chambers in a warehouse used for storing food. 25% of what was undertaken there may have been freezing food and the remaining 75% storing food.
Held: Macnaughten J discussed the cold storage plant and refrigerating plant in the building saying that it was ‘admittedly plant on the hereditament for the purpose of manufacturing operations or trade processes’

Citations:

(1932) 16 R and IT 160

Jurisdiction:

England and Wales

Cited by:

CitedIceland Foods Ltd v Berry (Valuation Officer) SC 7-Mar-2018
Air System plant excluded from Rating value
The court was asked whether the services provided by a specialised air handling system, used in connection with refrigerated merchandise in the appellant’s retail store, are ‘manufacturing operations or trade processes’ for rating purposes.
CitedIceland Foods Ltd v Berry (Valuation Officer) CA 23-Nov-2016
The court was asked whether the air handling system used by Iceland Foods Limited in its retail store at Liverpool was plant or machinery ‘used or intended to be used in connection with services mainly or exclusively as part of manufacturing . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 26 November 2022; Ref: scu.605774

Frost (Inspector of Taxes) v Feltham: 1981

A ‘residence’ is a place where somebody lives. ‘Residence’ was used as part of the definition of the word ‘resident’.

Judges:

Nourse J

Citations:

[1981] 1 WLR 452

Jurisdiction:

England and Wales

Cited by:

CitedWilliams v Horsham District Council CA 21-Jan-2004
The taxpayer owned a cottage where he now lived in retirement. He had been a headmaster at a public school, and had been required to live in the house provided. He sought to assert that the school house had been his main residence and that he was . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 25 November 2022; Ref: scu.194063

Interoute Vtesse Ltd v Gidman (Vo) (Rating – Valuation – Alteration of List – Electronic Communications Provider – National Fibre Network): UTLC 22 Apr 2020

RATING – valuation – alteration of list – electronic communications provider – national fibre network – method of valuation – comparable evidence – whether regard to be had to assessment of BT Group plc’s operational property under the Central Rating List (England) Regulations 2005 – whether disaggregation of BT’s prescribed assessment possible – whether a difference in treatment breaching EU law – reference to Court of Justice of the European Union declined – appeal dismissed

Citations:

[2020] UKUT 13 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 22 November 2022; Ref: scu.650182

Mathialagan, Regina (on the Application of) v London Borough of Southwark and Another: CA 13 Dec 2004

Liability Orders were made against the appellant in respect of non-domestic rates in respect of two properties. The orders were made in the absence of the appellant or any representative. Application for judicial review was made to re-open the hearing.
Held: Though magistrates may have jurisdiction to re-open a criminal case, there was no corresponding right in a civil action. Al Mehdawi holds that a failure on the part of a party to be present due to the negligence of the party’s advisor gives no ground for quashing the decision, and is binding. Appeal refused.

Judges:

Lord Justice Waller Lord Justice Carnwath And Sir William Aldous

Citations:

[2004] EWCA Civ 1689, Times 21-Dec-2004

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

CitedLiverpool City Council v Pleroma Distribution Ltd Admn 21-Nov-2002
The defendant had applied for an adjournment of the council’s application for a liability order. The court made an order without considering the application, not having been told of it. On later discovering the application, they set aside the . .
CitedMcKerry v Teesdale and Wear Valley Justices; McKerry v Director of Public Prosecutions CA 29-Feb-2000
The courts must recognise the need to protect the identity of children involved in criminal proceedings. This derived both from national statute and from international law and practice. Nevertheless, the court had the discretion in appropriate cases . .
CitedEnglish v Emery Reimbold and Strick Ltd; etc, (Practice Note) CA 30-Apr-2002
Judge’s Reasons Must Show How Reached
In each case appeals were made, following Flannery, complaining of a lack of reasons given by the judge for his decision.
Held: Human Rights jurisprudence required judges to put parties into a position where they could understand how the . .
CitedRex v Marsham ex parte Pethick Lawrence 1912
The magistrate had failed to swear a witness and purported to convict the applicant in that case. The case was reheard on sworn evidence.
Held: The court refused to quash the conviction. The magistrate correctly treated the first hearing as ‘a . .
CitedBannister v Clarke 1920
The act of the justices in purporting to commit the appellant for trial on five informations was a nullity and thus did not deprive the justices of jurisdiction to hear those informations summarily at a subsequent date. . .
CitedRegina v West 1964
The justices had purported to hear and determine an information of accessory after the fact of a larceny.
Held: The action was a nullity; and thus the defendant’s acquittal was also a nullity. The justices had therefore not exhausted their . .
CitedRex v Norfolk Justices and Another ex parte Director of Public Prosecutions 1950
The justices, having convicted a defendant, purported first to commit him to quarter sessions for sentence but the case was not one to which the sub-section applied.
Held: The committal was a nullity and the justices were entitled to proceed . .
CitedAnisminic Ltd v Foreign Compensation Commission HL 17-Dec-1968
There are no degrees of nullity
The plaintiffs had owned mining property in Egypt. Their interests were damaged and or sequestrated and they sought compensation from the Respondent Commission. The plaintiffs brought an action for the declaration rejecting their claims was a . .
Lists of cited by and citing cases may be incomplete.

Rating, Magistrates

Updated: 22 November 2022; Ref: scu.220271

Facciolo v Costantin (VO) (Rating – Valuation – Single Self-Catering Holiday Unit): UTLC 22 Apr 2020

RATING – VALUATION – 2017 list – single self-catering holiday unit – assessment of number of single bed spaces – receipts and expenditure valuation – evidence base for fair maintainable trade and disputed expenditure items – analysis of Tribunal decisions on 2010 list – relevance of unchallenged comparable evidence from 2017 list – appeal allowed – Rateable Value reduced from pounds 2,750 to pounds 920

Citations:

[2020] UKUT 123 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 20 November 2022; Ref: scu.650181

Holywell Union v Halkin District Mines DrainageCo: HL 1895

The landowner had granted to a drainage company an exclusive right of drainage though a tunnel and a watercourse in his land, with the right of placing works in the tunnel and the watercourse and of making other tunnels in connection therewith, reserving to himself mineral and other rights. The Court of Appeal had held that the company had no more than an easement, and was not in rateable occupation of anything.
Held: The appeal was allowed. The company was in occupation of the tunnel and watercourse for the purposes of and in connection with the enjoyment of the easement, and had the exclusive use of them for the purposes of drainage, the rights reserved to the landowner being subordinate to those granted to the company.
Answering the company’s submission that occupation, to be rateable, had to be exclusive, and that the rights reserved by the landowner showed that the company did not have exclusive occupation, Lord Herschell LC said: ‘It was strongly contended, on behalf of the respondents, that they could not be liable to be rated, inasmuch as they were not in exclusive occupation. There are many cases where two persons may, without impropriety, be said to occupy the same land, and the question has sometimes arisen which of them is rateable. Where a person already in possession has given to another possession of a part of his premises, if that possession be not exclusive he does not cease to be liable to the rate, nor does the other become so. A familiar illustration of this occurs in the case of a landlord and his lodger. Both are, in a sense, in occupation, but the occupation of the landlord is paramount, that of the lodger subordinate.’
Lord Davey said: ‘But then it is said that the occupation is not exclusive, inasmuch as the Duke of Westminster has reserved certain rights to himself and his licensees over the tunnels and water-course, and in pursuance of such reserved rights the Halkyn Mining Company have laid a tramway along one of the tunnels and have placed ventilating pipes there. Two questions arise: What is meant by exclusive occupation when used in connection with the subject of rating? And, What are the conditions subject to which the Duke exercises his reserved rights? It is clear that exclusive occupation does not mean that nobody else has any rights in the premises. The familiar case of landlord and lodger is an illustration. The cases shew that if a person has only a subordinate occupation subject at all times to the control and regulation of another, then that person has not occupation in the strict sense for the purposes of rating, but the rateable occupation remains in the other, who has the right of regulation and control.’

Judges:

Lord Herschell LC, Lord Davey

Citations:

[1895] AC 117

Jurisdiction:

England and Wales

Cited by:

CitedJDE Plant Hire Limited v Barking and Dagenham London Borough Council QBD 2000
The company appealed against liability orders made against it. It owned premises which were subdivided and let to other businesses which it contended were the ones in actual occupation, since it did not benefit from physical, non-transient . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 20 November 2022; Ref: scu.443327

Cory v Bristow: HL 1877

The owner of a vessel used for commercial purposes while fixed in position on a long-term basis over moorings on the riverbed could for rating purposes be treated as the occupier of those moorings and the part of the riverbed in which they were situated. The moorings themselves were treated as rateable, the vessel remained a chattel. The court described the Thames Conservators: ‘They are made [by statute] the guardians, as it were, of the navigation of the Thames and the protectors of the bed and soil of the Thames for the purposes of the navigation. They have certain powers – very large powers – given to them for the protection of navigation’.

Judges:

Lord Cairns LC

Citations:

[1877] 2 AC 262

Jurisdiction:

England and Wales

Cited by:

CitedCinderella Rockerfellas Ltd v Rudd (Valuation Officer) CA 11-Apr-2003
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated.
Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. . .
CitedRowland v The Environment Agency ChD 19-Dec-2002
Public rights of Navigation have since time immemorial at common law existed over the Thames including (unless and until extinguished or ceasing to be exercisable) Hedsor Water. The claimant sought a declaration that rights of navigation over that . .
CitedRowland v The Environment Agency CA 19-Dec-2003
The claimant owned a house by the river Thames at Hedsor Water. Public rights of navigation existed over the Thames from time immemorial, and its management lay with the respondent. Landowners at Hedsor had sought to assert that that stretch was now . .
CitedChelsea Yacht and Boat Club Ltd v Pope CA 6-Apr-2000
The tenant sought to assert that he occupied a houseboat, the Dinty Moore, under a tenancy of a dwellinghouse under the 1988 Act. The claimant appealed a decision that it was.
Held: A house-boat, even though used as a dwelling, did not have . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 18 November 2022; Ref: scu.181042

Smith (a bankrupt) v Braintree District Council: HL 1989

The House considered the effects of bankruptcy on the imposition of a committal to imprisonment in default of paying rates.
The purpose of section 285 is to preserve the estate of the bankrupt for the benefit of his unsecured creditors.
Lord Jauncey of Tullichettle said that, in view of the changes in policy shown by the new Act, he felt justified in construing the provision of the Act of 1986 ‘as a piece of new legislation without regard to 19th century authorities or similar provisions of repealed Bankruptcy Acts.’

Judges:

Lord Jauncey of Tullichettle

Citations:

[1989] 3 All ER 897, [1989] 3 WLR 1317, [1990] 2 AC 215

Statutes:

Bankruptcy Act 1986

Jurisdiction:

England and Wales

Cited by:

CitedBristol Airport Plc and Another v Powdrill and Others CA 21-Dec-1989
An airline company went into administration. The airport seized two airplanes. The administrators claimed they were property within the administration, could not be seized without a court order, and the court should exercise its discretion not to . .
CitedHarlow District Council v Hall CA 28-Feb-2006
The defendant had been subject to a possession order in respect of his secure tenancy. He was later adjudged bankrupt. He asserted that the bankruptcy specifically prevented other action to enforce the debt, and the suspended possession order was . .
CitedPoulton v Ministry of Justice CA 22-Apr-2010
The claimant was trustee in bankruptcy but the court failed to register the bankruptcy petition at the Land Registry as a pending action. The bankrupt was therefore able to sell her land, and the trustee did not recover the proceeds. The trustee . .
CitedIn re Mordant CA 1996
The court discussed the interplay of family and insolvency proceedings: ‘Since the wife is unable to prove in the husband’s bankruptcy, the position . . is that the husband’s trustee must use the andpound;385,000 in paying the trustee’s expenses . .
CitedMcRoberts v McRoberts ChD 1-Nov-2012
The parties had agreed to an ancillary relief order on their divorce. The husband was made bankrupt without having paid the lump sum agreed. The former wife and now claimant had received no dividend. Debts which were not provable in the bankruptcy . .
CitedSingh v HM Revenue and Customs UTTC 15-May-2010
UTTC JUDICIAL REVIEW – the concession of ‘equitable liability’ known as the Noble practice – standing to bring judicial review proceedings – no.
The bankrupt objected to the attempted proof by the Revenue in . .
Lists of cited by and citing cases may be incomplete.

Insolvency, Rating

Updated: 18 November 2022; Ref: scu.181067

Crisp (Valuation Officer) v Dennett: UTLC 20 Mar 2013

UTLC RATING – valuation – 2010 list – self catering holiday units – receipts and expenditure approach – whether actual receipts represented fair maintainable trade – held they did not – comparable assessments – appeal allowed – RV reduced from andpound;9,900 to andpound;7,750

Citations:

[2013] UKUT 35 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 17 November 2022; Ref: scu.472939

Woolway (Valuation Officer) v Mazars Llp: CA 17 Apr 2013

The valuation officer appealed against a decision to list an office block at issue as a single heraditament.

Judges:

Pill, Tomlinson, Kitchin LJJ

Citations:

[2013] EWCA Civ 368

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal fromTower Bridge House, Re UTLC 11-Jun-2012
UTLC RATING – hereditament – whether two floors in modern office block to be entered as single hereditament though separated by other floors – held they were – valuation – end allowance – whether allowance to be . .

Cited by:

Appeal fromWoolway v Mazars SC 29-Jul-2015
The Court was asked how different storeys under common occupation in the same block are to be entered in the rating list for the purpose of non-domestic rating. In this case the firm’s two offices were in the same building, but the connection . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 17 November 2022; Ref: scu.472638

Gallagher v Church of Jesus Christ of Latter-Day Saints: CA 24 Nov 2006

Judges:

Mummery LJ, Jacob LJ, Neuberger LJ

Citations:

[2006] EWCA Civ 1598, [2006] NPC 126, [2007] RA 1, (2006) 150 SJLB 1572, [2007] 2 P and CR DG6

Links:

Bailii

Statutes:

Local Government Finance Act 1988

Jurisdiction:

England and Wales

Cited by:

Appeal fromGallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints HL 30-Jul-2008
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 . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 14 November 2022; Ref: scu.246685

Stirling, Regina (on The Application of) v London Borough of Haringey: CA 22 Feb 2013

The applicant sought judicial review of the approach taken by the respondent to the Council Tax reduction scheme, following the abolition of Council Tax Benefit. They now appealed against rejection of that challenge.
Held: The appeal failed. There is no general requirement that a consultation must present information about options that it has already been decided not to entertain.

Judges:

Sir Terence Etherton Ch, Sullivan, Pitchford LJJ

Citations:

[2013] EWCA Civ 116, [2013] PTSR 1285

Links:

Bailii

Statutes:

Welfare Reform Act 2012

Jurisdiction:

England and Wales

Citing:

Appeal fromM and S, Regina (on The Application of) v London Borough of Haringey Admn 7-Feb-2013
The claimants challenged changes to the system of housing benefits.
Held: The claims were dismissed. . .

Cited by:

CitedBancoult, Regina (on The Application of) v Secretary of State for Foreign and Commonwealth Affairs Admn 11-Jun-2013
The claimant, displaced from the Chagos Archipelago, challenged a decision by the respondent to create a no-take Marine Protected Area arround the island which would make life there impossible if he and others returned. The respondent renewed his . .
Lists of cited by and citing cases may be incomplete.

Rating, Benefits, Administrative

Updated: 14 November 2022; Ref: scu.471165

Bydand Limited v Mark Feldman and Co (a Firm) Buckinghamshire County Council: CA 27 Jan 1998

Citations:

[1998] EWCA Civ 74

Jurisdiction:

England and Wales

Citing:

Appeal fromBydand Ltd (In Liquidation) ChD 13-Mar-1997
The applicant sought to have rescinded a winding up order made on 22 January 1997 in respect of a company called Bydand Ltd in respect of liability orders made for arrears of council tax.
Held: The claim failed. Liability orders are orders of . .
Leave to AppealBydand Ltd (In Liquidation); Todd v Chiltern District Council and Official Receiver CA 27-Jun-1997
. .
Lists of cited by and citing cases may be incomplete.

Rating, Insolvency

Updated: 13 November 2022; Ref: scu.143552

Jackson (VO) Re: A Decision of The Valuation Tribunal (Rating – Valuation – Two Floors of Office Building): UTLC 24 Mar 2020

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 1988

Citations:

[2020] UKUT 78 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 10 November 2022; Ref: scu.649222

Bydand Ltd (In Liquidation); Todd v Chiltern District Council and Official Receiver: CA 27 Jun 1997

Citations:

[1997] EWCA Civ 1984

Statutes:

Council Tax (Administration and Enforcement) Regulations 1992 49

Jurisdiction:

England and Wales

Citing:

Appeal fromBydand Ltd (In Liquidation) ChD 13-Mar-1997
The applicant sought to have rescinded a winding up order made on 22 January 1997 in respect of a company called Bydand Ltd in respect of liability orders made for arrears of council tax.
Held: The claim failed. Liability orders are orders of . .

Cited by:

Leave to AppealBydand Limited v Mark Feldman and Co (a Firm) Buckinghamshire County Council CA 27-Jan-1998
. .
Lists of cited by and citing cases may be incomplete.

Rating, Insolvency

Updated: 06 November 2022; Ref: scu.142381

Stubbs v Hartnell: CA 9 Jun 1997

The Court was asked whether a houseboat on the River Thames was subject to council tax.

Citations:

[1997] EWCA Civ 1817, [1997] 74 P and CR D36

Jurisdiction:

England and Wales

Cited by:

CitedChelsea Yacht and Boat Club Ltd v Pope CA 6-Apr-2000
The tenant sought to assert that he occupied a houseboat, the Dinty Moore, under a tenancy of a dwellinghouse under the 1988 Act. The claimant appealed a decision that it was.
Held: A house-boat, even though used as a dwelling, did not have . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 06 November 2022; Ref: scu.142213

Npower Renewables Ltd v Grace (Valuation Officer): UTLC 13 Aug 2012

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)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 05 November 2022; Ref: scu.464773

Regentford Ltd, Regina (on the Application of) v Shepway District Council: Admn 25 Oct 2006

A breach of the statutory duty by the billing authority to serve the notice as soon as practicable does not operate in all cases as a windfall to the person otherwise liable, but the breach precludes a claim to payment and a duty to pay only where the breach has occasioned ‘some procedural or substantive prejudice’.

Judges:

Lightman J

Citations:

[2006] EWHC 3200 (Admin)

Links:

Bailii

Statutes:

Valuation and Charge Tribunal Regulations 1989

Jurisdiction:

England and Wales

Cited by:

CitedJJB Sports Plc, Regina (On the Application of) v Telford and Wrekin Borough Council Admn 5-Nov-2008
The authority’s demand notice was served later than was practicable. The company now appealed against a liability order.
Held: The ratepayer’s appeal by way of Case Stated was dismissed. ‘demand notices must be served by the relevant authority . .
CitedNorth Somerset District Council v Honda Motor Europe Ltd and Others QBD 2-Jul-2010
Delayed Rates Claims Service made them Defective
The council claimed that the defendants were liable for business rates. The defendants said that the notices were defective in not having been served ‘as soon as practicable’, and further that they should not be enforced since the delay had created . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 04 November 2022; Ref: scu.247464

Grant v Langston (Surveyor of Taxes): HL 28 May 1900

The proprietor of premises consisting of two storeys occupied the upper storey as a dwelling-house, and in the lower storey carried on the trade of a licenced retailer of exciseable liquors. There was no internal means of communication between the two storeys, each having a separate entrance from the street. Held ( rev. judgment of the first division) that he was not liable for inhabited-house-duty in respect of the storey which was used as a public-house- per the Lord Chancellor and Lord Brampton, on the ground that it was not an inhabited dwelling-house within the meaning of 48 Geo. III. Cap. 55, and 14 and 15 Vict. cap. 36; per Lord Brampton, also upon the ground that even if it was to be regarded as a tenement severed from a larger house and assessable under 48 Geo. III. cap. 55, Schedule B, it was exempted from inhabited-house-duty by 41 and 42 Vict. cap. 15, sec. 13 (2), as being solely devoted to trade; and per Lord Macnaghten and Lord Davey, on the ground that even if it was assessable under the Act 48 Geo. III. cap. 55, it was exempted from inhabited-house-duty as being either a separate ‘house’ or a separate ‘tenement’ occupied solely for the purpose of trade within the meaning of 41 and 42 Vict. cap. 15, sec. 13 (2).

Judges:

Lord Chancellor (Halsbury), Lord Macnaghten, Lord Davey, and Lord Brampton

Citations:

[1900] UKHL 691, [1900] UKHL TC – 4 – 205, 37 SLR 691

Links:

Bailii, Bailii

Jurisdiction:

Scotland

Rating

Updated: 03 November 2022; Ref: scu.631502

Tower Bridge House, Re: UTLC 11 Jun 2012

UTLC RATING – hereditament – whether two floors in modern office block to be entered as single hereditament though separated by other floors – held they were – valuation – end allowance – whether allowance to be made to reflect disadvantage of separation – held no evidence to justify this – appeal allowed in part

Citations:

[2012] UKUT 165 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal fromWoolway (Valuation Officer) v Mazars Llp CA 17-Apr-2013
The valuation officer appealed against a decision to list an office block at issue as a single heraditament. . .
At UTLCWoolway v Mazars SC 29-Jul-2015
The Court was asked how different storeys under common occupation in the same block are to be entered in the rating list for the purpose of non-domestic rating. In this case the firm’s two offices were in the same building, but the connection . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 03 November 2022; Ref: scu.462568

Allen v Mansfield District Council and Another: LT 11 Jul 2008

LT RATING – alteration of rating list – Local Government Act 1988 section 66(1) – whether district heating systems (DHSs) serving local authority housing constituted domestic property – whether such DHS constituted an appurtenance belonging to or enjoyed with such housing.

Citations:

[2008] EWLands RA – 60 – 69 – 2005

Links:

Bailii

Statutes:

Local Government Act 1988 66(1)

Jurisdiction:

England and Wales

Rating

Updated: 03 November 2022; Ref: scu.278611

Daymond v South West Water Authority: HL 1976

A statutory instrument required a rating authority to collect a charge referable to sewerage services ‘from every person who is liable to pay the general rate in respect of a hereditament’. A householder whose property was not connected to a sewer brought an action for a declaration that the charging provision did not apply to him.
Held: (majority of three to two) The provision was ultra vires as worded because, although it did not refer to them in terms, it purported to charge even those people whose houses were not connected to the sewers. However the courts could save the legislation as a whole by notionally amending it to exclude the unconnected householders.
‘the meaning of the provision is to be gathered from the statute as a whole’.

Citations:

[1976] AC 609, [1976] 1 All ER 39, [1975] 3 WLR 865

Statutes:

Water Act 1973 30, The Water Authorities (Collection of Charges) Order 1974

Jurisdiction:

England and Wales

Cited by:

CitedOakley Inc v Animal Ltd and others PatC 17-Feb-2005
A design for sunglasses was challenged for prior publication. However the law in England differed from that apparently imposed from Europe as to the existence of a 12 month period of grace before applying for registration.
Held: Instruments . .
Lists of cited by and citing cases may be incomplete.

Constitutional, Rating

Updated: 03 November 2022; Ref: scu.222838

Bennett, Regina (on the Application of) v Copeland Borough Council: CA 14 May 2004

The taxpayer complained at being charged council tax as a resident of a house which he owned but had never occupied.
Held: Actual residence was critical to the possibility of the charge. The Act recognised a difference btween a resident and an owner. The decision was flawed.

Judges:

Peter Gibson, Rix, Longmore LJJ

Citations:

[2004] EWCA Civ 672, [2004] 22 EGCS 140

Links:

Bailii

Statutes:

Local Government Finance Act 1992 6(2)(a)

Jurisdiction:

England and Wales

Citing:

CitedWilliams v Horsham District Council CA 21-Jan-2004
The taxpayer owned a cottage where he now lived in retirement. He had been a headmaster at a public school, and had been required to live in the house provided. He sought to assert that the school house had been his main residence and that he was . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 03 November 2022; Ref: scu.197804

Roberts (Valuation Officer) v Backhouse Jones Ltd (Rating – Hereditament): UTLC 10 Feb 2020

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:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 22 October 2022; Ref: scu.647076

Hughes (Vo) v Exeter City Council (Rating – Valuation – Alteration of Rating List – Museum Located In An Historic Building): UTLC 8 Jan 2020

RATING – valuation – alteration of rating list – museum located in an historic building – valuation method – receipts and expenditure – socio-economic benefits – whether contractor’s basis to be used where occupation is not for profit – modern substitute building – function of stage 4 of contractor’s basis – affordability of rent – contractor’s basis inappropriate – appeal dismissed

Citations:

[2020] UKUT 7 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 19 October 2022; Ref: scu.647073

Thames Water Plc v Handcock (Valuation Officer): LT 18 Aug 2008

LT RATING – plant and machinery – sludge tank scrapers in sewage disposal works – whether rateable – principal beam element held not to be support or bridge or walkway and not a structure or in the nature of a structure – handrail attached to beam held not to be structure or in the nature of a structure – appeal allowed – Valuation for Rating (Plant and Machinery) (England) Regulations 2000 reg 2, Sch Class 4 Table 3.

Citations:

[2008] EWLands RA – 87 – 2006

Links:

Bailii

Jurisdiction:

England and Wales

Land, Rating

Updated: 16 October 2022; Ref: scu.278620

Mouland, Re Gatwick Airport: UTLC 6 Feb 2012

UTLC RATING – valuation – airport business centre – lease containing restrictions on use to meet requirements of airport operator landlord – whether use as business centre in same category or mode of use as office use – held it was not – rent payable better evidence of value than tone of value for offices – appeal dismissed – RV confirmed at andpound;170,000

Judges:

N J Rose FRICS

Citations:

[2012] UKUT 32 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 07 October 2022; Ref: scu.452857

Berry v St Marylebone Borough Council: CA 1957

The Theosophy Society sought exemption from rates as a charity.
Held: When assessing whether an organisation could receive relief against rates as a charity, the main objects should be exclusively concerned with those matters and ordinarily the court could look only to the organization’s written constitution.
Romer LJ said ‘In our opinion, when an organizational body has a written constitution, it is to that, and to that alone, to which the court should normally resort in order to ascertain its objects for the purpose of Section 8 of the Act. And as Lord Buckmaster pointed out in Macaulay -v- O’Donnell (1943) Chancery 435 note: Unless an English word or phrase has, in relation to the organization, a special meaning, evidence as to its meaning is not properly admissible. The House of Lords would not formally reject the affidavit which had been filed in Macaulay -v- O’Donnell, explaining the word ‘nucleus’ in the Society’s first object , and we are willing to take note of what theosophy is, and what theosophists believe, as stated by Mrs. Berry in her affidavit. It would, however, be going too far, in our opinion, to accept as admissible, in so far as it is directed to the question of construction, evidence of how theosophists explain the meaning of their objects . . the interpretation of the object is a matter for the court and not for members of the Society.’

Judges:

Romer LJ, Lord Evershed MR and Ormerod LJ

Citations:

[1958] Ch 406, [1957] 3 All ER 677

Statutes:

Rating and Valuation (Miscellaneous Provisions) Act 1955 8

Jurisdiction:

England and Wales

Rating, Charity

Updated: 07 October 2022; Ref: scu.464217

London Borough of Camden v Martin: ChD 7 Aug 2009

Appeal against bankruptcy order made after protracted proceedings for recovery of unpaid Council Tax.
Held: The appeal was allowed, the Council having failed to serve the necessary notices.

Judges:

Jules Sher QC

Citations:

[2009] EWHC 2040 (Ch), [2009] BPIR 1420, [2009] RVR 309

Links:

Bailii

Jurisdiction:

England and Wales

Insolvency, Rating

Updated: 27 September 2022; Ref: scu.401883

Lone v London Borough of Hounslow: CA 17 Dec 2019

Whether the County Court has jurisdiction to entertain a claim for repayment of allegedly overpaid council tax.
Held: Mr Lone has no common law claim for unjust enrichment. The only remedy available to a taxpayer who wishes to complain about allegedly overpaid council tax is to appeal to the Valuation Tribunal.

Citations:

[2019] EWCA Civ 2206

Links:

Bailii

Jurisdiction:

England and Wales

Litigation Practice, Rating

Updated: 27 September 2022; Ref: scu.645863

Wilson -Smith (T/A Crumpet Ltd) v Attrill (Valuation Officer): UTLC 20 Jul 2011

UTLC RATING – valuation – coffee shop – treatment of kitchen and disability ramp – whether removal of non-structural wall minor works – rebus sic stantibus – whether ramp usable floor space – definition of net internal area considered – end allowance – rateable value determined at andpound;22,000

Citations:

[2011] UKUT 287 (LC), [2011] RA 499

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 20 September 2022; Ref: scu.445675

Western Stores Limited v The Council of The City of Orange: PC 5 Feb 1973

New South Wales – Where a public authority has exercised a power dependent on its prior formation of an opinion which was open on the facts before the authority, it is to be presumed, in default of reason to the contrary, that the requisite opinion was formed and the power was properly exercised.

Judges:

Lord Wilberforce, Viscount Dilhorne, Lord Pearson, Lord Kilbrandon, Lord Salmon

Citations:

[1973] UKPC 5, [1973] AC 774, [1973] 2 WLR 727

Links:

Bailii

Commonwealth, Rating, Local Government

Updated: 19 September 2022; Ref: scu.444392