In estimating for the purposes of a poor-rate assessment the rent at which premises may be reasonably expected to let, the circumstances of the actual occupation are matters to be considered, including the receipts and expenses of the business carried on there ; although (as in the case of the Mersey Docks and Harbour Board) the occupiers cannot make profits for their own benefit, but are required by statute to apply them to specific purposes.
The decision of the Court of Appeal, [1900] 1 Q. B. 143, affirmed.
Judges:
Lord Davey
Citations:
[1901] UKLawRpAC 13, (1901) AC 175
Links:
Jurisdiction:
England and Wales
Cited by:
Cited – Telereal Trillium v Hewitt (Valuation Officer) SC 15-May-2019
The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 05 February 2022; Ref: scu.671894
