RATING & VALUATION REPORTER

March 2024

Case Digest

Leasehold Reform Enfranchisement Notices Held Valid  

R (On the Application of Annington Property Ltd. (2) Annington Ltd. (3) Annington Holdings (Guernsey) Ltd. v Secretary of State for Defence (UK Government Investments Ltd. (2) Defence Infrastructure Holdings Ltd. (Interested Parties) (King’s Bench Division: Administrative Court) (15 May 2023)  

Annington Property Ltd. v Secretary of State for Defence (Chancery Division) (15 May 2023)

Commentary

Advancement of Religion not Charitable in Ireland

Tearfund Ireland Ltd. v Commissioner of Valuation (High Court of Ireland) (12 October 2021)  

Council Tax Enforcement: Breach of Statutory Requirements

Leighton v Bristow and Sutor (King’s Bench Division: Swansea District Registry) (20 September 2023)  

Land Valuation

Compensation – Loss of Profits at Tyre Depot

Angus Tyres Ltd. v Angus Council (Lands Tribunal for Scotland) (28 November 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

Council Tax: Liability Order Hearing

The judgement in R (on the application of Sharon Kofa) v Oldham Borough Council (High Court of Justice: Administrative Court) (22 March 2024) can be found at https://www.bailii.org/ew/cases/EWHC/Admin/2024/685.html.