CASE LAW

Rating & Valuation Reporter

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

Case Notes

Car Supermarket Assessment Confirmed

Trade Centre Group Ltd. v Virk (Valuation Officer) (Valuation Tribunal for England) (28 April 2023) 

Contractor’s Valuation Method Preferred

Fertility Partnership Ltd. V Bunyan (Valuation Officer) (Valuation Tribunal for England) (29 June 2023) 

Council Tax – Self Contained Accommodation for Homeless People

HB v Brent London Borough Council (Valuation Tribunal for England) (5 June 2023) 

Council Tax – State Benefits in Bank Account held Inalienable

McKenzie v Edinburgh City Council (Bank of Scotland), Interested Party) (Edinburgh Sheriff’s Court) (5 July  2023) 

Mushroom Packhouse Exempt

Waveney Mushrooms Ltd. v Moore (Valuation Officer) (Valuation Tribunal for England) (5 June 2023)   

Commentary

Assessment of Waste Recycling Plant Confirmed

UBB (Essex) Construction JV and Basildon Council v Teagle (Valuation Officer) (Valuation Tribunal for England) (13 March 2023) 

Egg Packing Centre, Store and Warehouse not Exempt

Fridays Ltd. V Collins (Valuation Officer) (Valuation Tribunal for England) (24 July 2023) 

Land Valuation

Power to Award Costs in Reference by Consent

A Grantor v A Grantee (Upper Tribunal: Lands Chamber) (3 May 2023) 

Restrictive Covenant – Modification Refused

Cairns and Moore v Painshawfield, Batt House and Birches Nook Estate Committee and Others (Upper Tribunal: Lands Chamber) (26 May 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.