Porter (Valuation Officer) v Trustees of Gladman Sipps: UTLC 20 May 2011

UTLC RATING – hereditament – newly erected office buildings – entered in rating list by VO – units lacking small power points and partitioning – whether rateable hereditaments to be entered in the list – held they were not – appeal dismissed – Local Government Finance Act 1988 s 42(1).

N J Rose P
[2011] UKUT 204 (LC)
England and Wales


Updated: 02 November 2021; Ref: scu.440792