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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: 2004 To: 2004

This page lists 13 cases, and was prepared on 02 April 2018.

 
Barratclough v Tees and Hartlepool Port Authority [2004] EWLands RA_60_2000
15 Jan 2004
LT

Rating
LT RATING - hereditament - harbour undertaking - headquarters building - whether to be entered in rating list or included in authority's operational land cumulo hereditament - Non-Domestic Rating (Miscellaneous Provisions) (No 2) Regulations 1989 reg 5 - held not operational land and must be entered in list
Non-Domestic Rating (Miscellaneous Provisions) (No 2) Regulations 1989 5
[ Bailii ]
 
Williams v Horsham District Council [2004] EWCA Civ 39; Times, 29 January 2004; [2004] 1 WLR 1137; Gazette, 26 February 2004; [2004] RA 49; [2004] 3 All ER 30; [2004] 5 EGCS 147
21 Jan 2004
CA
Lord Phillips of Worth Matravers MR, Buxton, Keene LJJ
Taxes - Other, Rating
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 liable to pay council tax only at the reduced rate for the cottage. Held: There was no one definition which would satisfactorily categorise all cases. Usually a main residence would be the dwelling that a reasonable onlooker with knowledge of the material facts would regard as that person's home. At the relevant time, the Williams' never stayed in the cottage. They lived nearby in the school house. The discount should have been allowed at 50%, and the council must repay any excess paid on their demand.
Local Government Finance Act 1992 6(5)
1 Cites

1 Citers

[ Bailii ]
 
Orange PCS v Alan Roy Bradford (Valuation Officer) [2004] EWCA Civ 155; Times, 20 February 2004; Gazette, 26 February 2004
17 Feb 2004
CA
Lord Justice Auld Lord Justice Jacob Lord Justice Thomas
Rating
The claimant challenged the rating of the land it had used for the erection of a mobile ohone mast. Held: Even though the company had the statutory right to place a mast in this location and without payment, for rating purposes the officer could ask what would be the cost of the company taking a lease of the land. The valuation was correct.
Telecommunications Act 1984 - Local Government Finance Act 1988 Sch6
1 Cites

[ Bailii ]

 
 Regentford Ltd v Thanet District Council; Admn 18-Feb-2004 - [2004] EWHC 246 (Admin); Times, 04 March 2004; Gazette, 18 March 2004; [2004] RA 113
 
Mathialagen, Regina (on the Application of) v Camberwell Green Justices [2004] EWHC 929 (Admin)
12 Mar 2004
Admn
Leveson J
Rating

[ Bailii ]
 
Bennett, Regina (on the Application of) v Copeland Borough Council [2004] EWCA Civ 672
14 May 2004
CA
Peter Gibson, Rix, Longmore LJJ
Rating
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.
Local Government Finance Act 1992 6(2)(a)
1 Cites

[ Bailii ]
 
Magell Limited v Dumfries and Galloway Regional Assessor [2004] ScotCS 179
15 Jul 2004
IHCS
Lord Justice Clerk And Lord Clarke And Lord Nimmo Smith
Scotland, Rating

[ ScotC ] - [ Bailii ]
 
National Car Parks Ltd v Baird (Valuation Officer) and Another [2004] EWCA Civ 967; Times, 09 September 2004
22 Jul 2004
CA
Lord Justice Clarke Vice-Chancellor, The Vice-Chancellor Lord Justice Dyson
Rating
The claimant appealed against valuations by the defendants. They complained that the statute imposed a duty on them to alter the rating lists to accpord with agreements as to their value. Held: The statute imposed no time scale for the defendants to implement the changes. What time was proper therefore required the court to look at all the circumstances. Indeed in this case the claimants could establish any right to have the lists changed at all.
Local Government Finance Act 1988
[ Bailii ]
 
Tower of Refuge Ministry, Regina (on the Application of) v Highbury Corner Magistrates Court and Another [2004] EWHC 2372 (Admin)
23 Jul 2004
Admn

Rating

[ Bailii ]
 
Brighton and Hove City Council v Brighton and Hove Justices and Hamdan [2004] EWHC 1800 (Admin)
29 Jul 2004
QBD
Mr Justice Burnton
Rating, Magistrates
Stanley Burnton J said that he had no doubt that the appropriate procedure for challenging decisions relating to liability orders is by way of case stated: " the appropriate procedure to challenge the decision of the justices of 28 May 2003 was by appeal by way of case stated. This is the normal procedure for challenging errors of law by justices. It has a number of advantages, not the least of which is that the discipline of a case stated normally ensures that the High Court has before it a statement by the justices of the issues they had to decide, the evidence before them, their findings of fact and the reasons for their decision. If the case stated is defective (because, for example, the justices' statement of their findings of fact is ambiguous), it may be remitted to them for amendment: see the Practice Direction to Part 52 at 52PD.76. The reasons of the justices in the present case are relatively informal, and do not include what I would expect to see in a case stated. Furthermore, in an appeal by way of case stated, this Court is able to make any order that the lower court might have made: see CPR Part 52.10 (1). The powers of this court on judicial review are more limited: it can quash the lower court's order and order it to make another order only if that other order is the only one properly open to it."
1 Citers

[ Bailii ]

 
 Tull, Regina (on the Application of) v Camberwell Green Magistrates' Court and Another; Admn 16-Nov-2004 - [2004] EWHC 2780 (Admin)
 
Assessor for Lanarkshire Valuation Joint Board Assessor for Renfrewshire Valuation Joint Board v Clydesdale Bank Plc Marks and Spencer Plc Marks and Spencer Plc
1 Dec 2004
OHCS
Lord Clarke And Lord Kingarth And Lord Justice Clerk
Scotland, Rating

[ ScotC ]
 
Mathialagan, Regina (on the Application of) v London Borough of Southwark and Another [2004] EWCA Civ 1689; Times, 21 December 2004
13 Dec 2004
CA
Lord Justice Waller Lord Justice Carnwath And Sir William Aldous
Rating, Magistrates
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.
1 Cites

[ Bailii ]
 
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