The land owner appealed from a finding that the offices which it could not let for lack of commercial demand had a rating list valuation of pounds 370,000.
Held: The valuation was set aside and replaced with a value reflecting the market value of pounds 1.00.
Judges:
Sir Ernest Ryder SPT, Davis, Henderson LJJ
Citations:
[2018] EWCA Civ 26, [2018] 1 WLR 3463, [2018] WLR(D) 32
Links:
Jurisdiction:
England and Wales
Citing:
At UTLC – Hewitt (VO) v Telereal Trillium UTLC 16-Jun-2016
Entry of nil valuation on list
UTLC RATING – Valuation – non- domestic hereditament – Local Government Finance Act 1988 schedule 6 – appeal to Upper Tribunal raising a point of law upon agreed facts – agreement that had the subject office . .
Cited by:
At CA – 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: 29 June 2022; Ref: scu.602964
