RATING & VALUATION REPORTER

January 2024

Case Notes

Citation of Reports of Fictitious Cases 

Harber v The Commissioners for His Majesty’s Revenue and Customs (First Tier Tribunal: Tax Chamber) (4 December 2023)  

Costs under the Electronic Communications Code

Cornerstone Telecommunications Infrastructure Ltd. v Gateway Properties Ltd. and AP Wireless II (UK) Ltd. (Upper Tribunal: Lands Chamber) (7 September 2023)  

Commentary

Premises used by Property Guardians held a House in Multiple Occupation

Global 100 Ltd. v Jiminez and Others / Global Guardians Management Ltd. and Others v Hounslow London Borough Council, Laleva and Others (Court of Appeal) (27 October 2023)  

Land Valuation

Compensation - Maintenance Responsibilities at a Water Mill

Gould v The Environment Agency (Central London County Court / Upper Tribunal (Lands Chamber) (24 August 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.