Valuation Officer v Cinderella Rockerfellas Ltd: LT 13 Jun 2002

LT RATING – hereditament – occupation – whether former ferry permanently moored and used as nightclub rateable – held that it was rateable

Citations:

[2002] EWLands RA – 38 – 1998

Links:

Bailii

Cited by:

Appeal from – Cinderella Rockerfellas Ltd v Rudd (Valuation Officer) CA 11-Apr-2003
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated.
Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 30 June 2022; Ref: scu.225712