RATING & VALUATION REPORTER

December 2023

Commentary

Net Annual Value of Motorway Tolls

Eurolink Motorway Operation Ltd. v Commissioner of Valuation (Court of Appeal of Ireland) (10 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

Compensation – Housing Allocations in the No Scheme World

The Scottish Ministers v Scotland’s Rural College (Court of Session, Inner House, Second Division) (23 June 2023)  

Compensation – Laundromat on Ground Floor of Tenement Building

Alliance Develop Ltd. v Director of Lands (Lands Tribunal for Hong Kong) (20 February 2023)  

Compensation – Physical Factors due to New Highway

Fisk v Suffolk County Council (Upper Tribunal: Lands Chamber) (7 September 2023)   

Local Taxation

Valuation of Tourist Attraction

York Maze Ltd. v Cox (Valuation Officer) (Valuation Tribunal for England) (31 January 2023)  

Farm Park Assessment Confirmed

Waters and Others v Cox (Valuation Officer) (Valuation Tribunal for England) (18 September 2023)

Note

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 CASES

The judgement in Wayne Leighton v Bristow & Sutor (High Court of Justice King’s Bench Division, Swansea District Registry) (20 September 2023) can be found at 
https://www.irrv.net/documents/weblinks/2024/1/Leighton_v_Bristow_Sutor_Cardiff_HCJ_Judgment_20230920_V_Final.docx.

The judgement in Edward Carter v (1) The Information Commissioner, (2) City of London and (3) Westminster City Council (First-tier Tribunal, General Regulatory Chamber, Information Rights) (24 January 2024) can be found at 
https://caselaw.nationalarchives.gov.uk/ukftt/grc/2024/72.