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.
Enforcement Contracts
The decision of the High Court on 6 June 2023 in Dukes Bailiffs Ltd. and Breckland Council can be found at https://www.11kbw.com/content/uploads/Dukes-v-Breckland-HT-2023-BHM-00008-and-CO-898-2023-Redacted-Judgment.pdf.
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.
VO Backdating
The decision of the Valuation Tribunal on 3 July 2023 in Tesco Stores Ltd. v Dawn Bunyan (Valuation Officer) can be found at Decision MUA Property Services.pdf or https://www.irrv.net/documents/weblinks/2023/7/Decision MUA Property Services.pdf.
Copyright © 2024 · All Rights Reserved · Institute of Revenues Rating and Valuation