IRRV Newsletter 29th July 2024 to 4th August 2024

Case Law

RATING & VALUATION REPORTER

July / August 2024

Case Notes

Council Tax: Class V Exemption

 M A v Southwark London Borough Council (Valuation Tribunal for England) (22 August 2023) 

Digital Advertising Right Assessment Confirmed

Primesight Ltd. v Ricketts (Valuation Officer) (Valuation Tribunal for England) (15 January 2024) 

Judgement Creditor Liable for Enforcement Agent’s Procedural Breaches

Burton v Ministry of Justice (Court of Appeal) (21 June 2024) 

No Jurisdiction to Discharge Covenant

Re: The Application of Young Cammiade (Upper Tribunal: Lands Chamber) (13 April 2024) 

Refusal to refer Market Value of Land to UT (LC) Upheld

HMRC Commissioners v LG Park HT 1 Ltd. and Others (Court of Appeal) (17 October 2023) 

Valuation of Double-Sided Digital Advertising Site

Ratepayer v Hitchings (Valuation Officer) (Valuation Tribunal for England) (13 February 2024) 

Commentary

Advertising Rights in Supermarket Car Parks Held Separately Rateable

J C Decaux UK Ltd. v Bunyan and Others (Valuation Officers) (Valuation Tribunal for England) (22 February 2024)

Council Tax: Magistrates’ Court’s Jurisdiction

Oyston v Blackpool Council J C Decaux UK Ltd. v Bunyan and Others (Valuation Officers) (King’s Bench Division, Administrative Court) (21 May 2024) 

Egg Packing Centre, Store and Warehouse Exempt

Fridays Ltd. v Bunyan (Valuation Officer) (Upper Tribunal: Lands Chamber) (31 May 2024)

Land Valuation

Electronic Communications Code – Apparatus on Roof of Telephone Exchange

On Tower UK Ltd. v British Telecommunications PLC (Upper Tribunal: Lands Chamber) (23 February 2024) 

    

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.wats

To continue reading...

To see the full article login into your member account at https://www.irrv.net/memberarea

Not a member yet? To unlock this article, plus unlimited access to our website and exclusive offers, become a member today.

Click Here
for more information, or contact IRRV membership at membership@irrv.org.uk.

The Institute of Revenues, Rating and Valuation (IRRV) is the professional body for local taxation, benefits and valuation. We promote best practice and support the professional activities of our members working in government and commerce.

The mission is international and the Institute welcomes many individual members across the world, as well as working in close partnership with international partners.


IRRV Software

Copyright © 2025 · All Rights Reserved · Institute of Revenues Rating and Valuation