RATING & VALUATION REPORTER

May 2024

Case Notes

Council Tax – Judicial Review of Charging Order Refused 

R (on the application of Kofa) v Oldham Metropolitan Borough Council (King’s Bench Division: Administrative Court) (27 March 2024)  

Tribunal Procedure - Relief from Sanctions 

Jalay Enterprises Ltd. v Ramsdale and Others (Upper Tribunal: Lands Chamber) (11 October 2023)  

Commentary

Listing Officer’s Change of Council Tax Band Upheld

Calrk v Bunyan (Lising Officer) (King’s Bench Division: Administrative Court) (13 March 2024)  

Valuation of National Railway Network

Iarnrod Eireann v Commissioner of Valuation (High Court of Ireland) (20 November 2022)  

Land Valuation

Compensation - Tidal Defence Works near Historic Building

Brookhouse and Brookhouse v The Environment Agency (Upper Tribunal: Lands Chamber) (30 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

Non-Domestic Rate: Agricultural Exemption

The judgement in Fridays Ltd. v Dawn Bunyan (Valuation Officer) (Upper Tribunal: Lands Chamber) (31 May 2024) can be found at https://www.irrv.net/documents/weblinks/2024/6/LC-2023-537_Fridays_v_Bunyan_VO.pdf.

Non-Domestic Rate: Material Change of Circumstances

The judgement in Barclays Bank PLC and Poundland Ltd v Joanne Moore (Valuation Officer) (Valuation Tribunal for England) (29 May 2024) can be found at 
https://www.irrv.net/documents/weblinks/2024/6/Decision_Website_Rushden_Lakes_MCC.pdf.