RATING & VALUATION REPORTER

September 2024

Case Notes

Correct Venue for Judicial Review Proceedings

R (on the Application of Ladybill Ltd.) v Sheffield Magistrates’ Court and Rotherham City Council (King’s Bench Division: Administrative Court) (22 July 2024) 

Council Tax - Appeal Out of Time and No Error of Law

Tarbuc v Bunyan (Listing Officer) (King’s Bench Division: Administrative Court) (24 May 2024) 

“Locality” not Defined by Reasonable Walking Distance

Barclays Bank PLC, Telefonica UK Ltd. and Another v Moore (Valuation Officer) (Valuation Officer) (Valuation Tribunal for England) (1 July 2024) 

Repetition of Legal Point Refused

Barclays Bank PLC, Swansgate Property Ltd. and Others v Moore (Valuation Officer) (Valuation Tribunal for England) (24 June 2024) 

Written Statement held Inadequate

Chivas & Glenlivet Group Northern Operations v Grampian Valuation Joint Board Assessor (First-Tier Tribunal for Scotland: Local Taxation Chamber) (4 April 2024) 

Commentary

“Locality” of Retail Units

Barclays Bank PLC and Poundland Ltd. v Moore (Valuation Officer) (Valuation Tribunal for England) (5 June 2024)

Material Change of Circumstances - Proposals held Valid

Stena Line Ltd. v Valuation Officer (Valuation Tribunal for Wales) (19 April 2024)

Land Valuation

Certificate of Appropriate Alternative Development for Site in Conservation Area

Bashir v Newham London Borough Council (Upper Tribunal: Lands Chamber) (5 June 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: 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.