CASE LAW

Rating & Valuation Reporter

The latest Case Law reported in the June 2023 edition of Rating and Valuation Reporter is set out below:-

Case Notes

College valued by the Contractor’s Method

St. Patrick’s International College Ltd. V Jackson (Valuation Officer) (Valuation Tribunal for England) (26 October 2022)

Leasehold Reform – No piercing of the Corporate Veil

Aneesh Ltd. V Hinchliffe and Others (Upper Tribunal: Lands Chamber) (5 April 2023)  

Nil Compensation for Temporary Relocation of Parking

Fook Lee Holdings Ltd. V Secretary for Transport and Housing (Hong Kong Court of Appeal) (21 December 2022)  

Commentary

Valuation of Office Building – Tenant’s Fit Out Costs

Bunyan 9Valuation Officer) v Acenden Ltd. (Upper Tribunal: Lands Chamber) (25 January 2023)  

Land Valuation

Scope of “Costs of the Inquiry”

Harlow District Council v Powerrapid Ltd. (King’s Bench Division) (17 March 2023)  

All communications relating to Rating and Valuation Reporter (including how you can subscribe to the publication) should be sent to the Editor, Rating and Valuation Reporter, 180 Fleet Street, London, EC4A 2HG or E-Mail at editor@rvr-online.co.uk.  

The Institute does hold a library of local taxation case law dating back to when the Institute was established in 1882. All enquiries should be addressed to the Chief Executive at Gary.watson@irrv.org.uk. 

Supplementary Case

Mandatory Relief to a Charity

The decision of the Supreme Court on 7 June 2023 in London Borough of Merton Council (Appellant) v Nuffield Health (Respondent) can be found at Mer_Nuff_2023_06_07.pdf or https://www.irrv.net/documents/weblinks/2023/6/Mer_Nuff_2023_06_07.pdf.