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