Tuplin (Valuation Officer) v Focus (DIY) Ltd: UTLC 1 Jul 2009

UTLC RATING – proposal – validity – agreed alteration taking effect at beginning of financial year in which proposal made – further proposal made referring to VT decision – object to achieve earlier effective date for alteration – whether proposal valid – held that it was – Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 regs 4A, 5A, 7 and 13A.

[2009] UKUT 118 (LC)
Bailii
Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993
England and Wales

Rating

Leading Case

Updated: 12 November 2021; Ref: scu.373420