swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Rating - From: 2001 To: 2001
This page lists 13 cases, and was prepared on 02 April 2018.
Burn Stewart Distillers plc v Lanarkshire Valuation Joint Board [2001] RA 110
2001
Rating
(Lands Tribunal for Scotland) Premises under common occupation but situated on opposite sides of a main road constituted two hereditaments: "We consider that the emphasis on the geographical test is an aspect of recognition that lands and heritages are physical subjects. The underlying purpose is to provide a proper basis for a tax on property, not a tax on persons or businesses. Where the subjects share characteristics of function which, in a robust practical sense, support the use of a single term to describe the physical subjects, they can be treated as one unit. . . On the other hand, we are satisfied that the fact that certain heritable subjects function together as one business will, by itself, be insufficient to demonstrate that they are to be regarded as a unum quid in any physical sense. A "business" is not a concept based on physical or heritable factors. Entry in the roll is based on identification of heritable subjects. The fact that one business may need to occupy two separate physical subjects does not change the character of the subjects. It is clear that undue emphasis on a business connection as evidence of functional connection between subjects could lead to a distinction for rating purposes between a business whose operating units were in close proximity and those whose operating units were, perhaps only slightly, more remote. There is no basis in legislation for such a distinction. We see no basis in fairness for it. We are not persuaded that there is a consistent practice which would lead to that result. If there is, we see no need to follow it . . In the present case there is a clear physical separation of the two subjects. They each have a clear curtilage and these curtilages are separated by a public road and pavements. . . Although, in a sense, little different from the interposition of a public road, the fact that the ratepayers do not have exclusive occupation of the land which provides their access to that public road and the intermittent presence at their gate of large, slow-moving vehicles belonging to another occupier, tends to enhance the impression of separation of the two subjects. A test based on appearance and impression may properly be treated as part of the geographical test. The two subjects have no unifying visual characteristics. There is nothing to indicate that they are operated together, far less that the physical presence of one is essential to the function of the other. . . Their physical characteristic as two distinct subjects is supported by the consideration that there is no real doubt that the subjects could be let separately."
1 Citers
Warren v Carson (Valuation Officer); LT 12-Jan-2001 - [2001] EWLands RA_25_2000
Barnes v Uttlesford District Council [2001] EWCA Civ 170
8 Feb 2001
CA
Rating
Supreme Court Act 1981 28A
[ Bailii ]
R F Williams (Valuation Officer) v Scottish and Newcastle Retail Ltd Allied Domecq Retailing Ltd; CA 15-Feb-2001 - Times, 06 March 2001; Gazette, 11 May 2001; [2001] EWCA Civ 185; [2001] RA 41; [2001] 1 EGLR 157; [2001] 9 EGCS 227; [2001] NPC 46
Humphreys-Jones (T/A Cathedral Frames) v Welsby (VO) [2001] EWLands RA_29_2000
21 Mar 2001
LT
Rating
LT RATING - annual value - lock-up shop - valuation - rents and assessments of comparable premises - mode or category of occupation - rebus sic stantibus - ratepayers appeal allowed in part - assessment reduced from £2,550 RV to £2,430 RV
[ Bailii ]
Lamb and Shirley Ltd v Bliss (Valuation Officer) [2001] EWCA Civ 473
5 Apr 2001
CA
Rating
Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993
[ Bailii ]
La Boulangerie Ltd v Jacobs (VO) [2001] EWLands RA_57_2000
8 Jun 2001
LT
Rating
LT RATING - High Street shop - effect of public works - temporary reduction in value - turnover - comparison with nearby premises -appeal dismissed
[ Bailii ]
Edison First Power Ltd v Secretary of State for Environment, Transport and Regions [2001] EWCA Civ 1096
12 Jul 2001
CA
Rating
1 Cites
[ Bailii ]
Edison First Power Ltd v The Secretary of State for Department of Environment Transport and the Regions [2001] RA 229; [2001] EWCA Civ 1096
12 Jul 2001
CA
Lord Justice Simon Brown, Mr Justice Dyson, Lord Justice May
Rating
1 Cites
1 Citers
London Borough of Tower Hamlets v William A Merrick and Thames Magistrates' Court Gazette, 01 October 2001; [2001] EWHC Admin 799
17 Oct 2001
Admn
Stanley Burnton J
Rating, Civil Procedure Rules
The authority requested a liability order for rates arrears over several years. On appeal, it was held that there was nothing in the regulations to a liability order to be restricted to one year. That a demand had to be served for each year did not require separate proceedings. Convenience and the minimising of costs suggested that one set of proceedings was appropriate, and this appeared confirmed by the regulations. If such an application was made, the judge had no discretion to make individual orders for each year..
Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 - Civil Procedure Rules Part 7.3
[ Bailii ]
Watson v Rhondda Cynon Taff County Borough Council Gazette, 15 November 2001
29 Oct 2001
Admn
Gibbs J
Housing, Rating
The defendant owned houses subject to multiple lettings. Upon receipt of repairs enforcement notices from the authority, the use was discontinued, the notices withdrawn, and the property remained empty. They sought relief from payment of council tax. They claimed that the property remained empty as a consequence of the notice, and was therefore exempt. Held: the particular notices had not prohibited occupation.
Council Tax (Exempt Dwellings) Order 1992 class G
Curzon Berkeley Ltd, Regina (on Application of) v Bliss (Valuation Officer, London Westminster Group Inland Revenue) [2001] EWHC Admin 1130
19 Dec 2001
Admn
Mr James Goudie QC
Rating, Human Rights
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 misdescribed the properties. Domestic properties could be in the list if used for short stay lets. Held: The misdescription did not annul the entry, and was capable of rectification if necessary. However the Act was incapable of being reread so as to impose liability for tax on a freeholder. The Act may include a drafting error, but it could not be rewritten by the courts to correct that error.
Local Government Finance Act 1992 22 28 - Local Government Finance Act 1988 41 - Non-Domestic Rates (Alteration of Lists and Appeals) Regulations 1993
1 Cites
[ Bailii ]
In re Beck Foods Ltd: Boston Borough Council v Richard Rees and Mr Gordon Bennett Times, 15 January 2002; Gazette, 27 February 2002; [2001] EWCA Civ 1934
20 Dec 2001
CA
Lord Justice Pill, And Lord Justice Jonathan Parker
Rating, Insolvency
The council appealed a decision that the administrative receivers of a company were not liable personally for the non-domestic rates otherwise incurred by a company during the receivership. Held: The activities of the receiver or manager were not activities creating a ratable occupation. The original business owner remained in occupation for this purpose.
Insolvency Act 1986 35 - Local Government Finance Act 1988 43(1)
1 Cites
[ Bailii ]