CASE LAW

Rating & Valuation Reporter

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

Case Notes

Assessment of Unrefurbished 1980s Office Building Reduced

Dell Corporation v Bunyan (Valuation Officer) (Valuation Tribunal for England) (21 July 2023)  

Barristers Chambers held a Single Hereditament

Prosser KC (Pump Court Tax Chambers) v Ricketts (Valuation Officer) (Valuation Tribunal for England) (26 April 2023)  

Discretion to order List Alterations

J Sainsbury PLC v Moore (Valuation Officer) (Valuation Tribunal for England) (4 July 2023)  

Valuation Assumptions in Ireland

Coillte Teoranta (T/A Sliabh Bawn Windfarm) v Commissioner of Valuation (High Court, Ireland) (2 November 2022)  

Commentary

Mandatory Charity Relief

Merton London Borough Council v Nuffield Health (Supreme Court) (7 June 2023)  

Self Storage in Shipping Containers

Virk (Valuation Officer) v Moor Lane Self-Storage Ltd. (Upper Tribunal: Lands Chamber) (18 April 2023)  

Land Valuation

Electronic Communications Code – Who can Grant New Rights?

Vodafone Ltd. V AP Wireless II (UK) Ltd. And Another (Court of Appeal (14 July 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.