Wootton (T/A EF Wootton and Son) v Gill (Valuation Officer): UTLC 15 Oct 2015

UTLC RATING – exemption – agricultural building – redundant retail warehouse used for the storage of agricultural machinery, fertiliser and silage produced on adjoining land – whether a ‘contrivance’ – whether used together with agricultural land and solely in connection with agricultural operations – Local Government Finance Act 1988, sch.5, para 3 – appeal allowed

[2015] UKUT 548 (LC)
Bailii
England and Wales

Rating

Updated: 05 January 2022; Ref: scu.553600