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.watson@irrv.org.uk.  

SUPPLEMENTARY CASES

Non-Domestic Rate: Alteration of the Rating List

The judgement in Charles Waters v Wayne Cox (Valuation Officer) (Upper Tribunal: Lands Chamber) (14 June 2024) can be found at https://www.irrv.net/documents/weblinks/2024/8/LC-2023-681%20Final%2022%2008%202024%20Finkley%20Down%20Farm%20Attraction.pdf.

Non-Domestic Rate: Hereditament

The judgement in Kevin Prosser KC v Andrew Ricketts (Valuation Officer) (Upper Tribunal: Lands Chamber) (31 July 2024) can be found at https://www.irrv.net/documents/weblinks/2024/9/LC-2023-310%2004%2009%202024.pdf.

Non-Domestic Rate: ‘Fit Out’

The judgement in (1) Shoosmiths LLP and (2) Mando Group Ltd. v Amanda Hitchings (Valuation Officer) (Valuation Tribunal for England) (9 August 2024) can be found at https://www.irrv.net/documents/weblinks/2024/9/CHG100528632_Decision%20Manchester%20Fitout.pdf.