RATING & VALUATION REPORTER

October 2024

Case Notes

No Reduction in Warehouse Values for New Bridge Tolls
B&M Retail Ltd. V Hitchings (Valuation Tribunal for England) (4 February 2024) 

Valuation Assumptions in Ireland
Coillte Teoranta (T/A Sliabh Bawn Windfarm) v Commissioner of Valuation (Court of Appeal, Ireland) (2 April 2024) 

Warehouse and Mezzanine Office held a Single Hereditament
Zhylzhaxynova v Moore (Valuation Officer) (Upper Tribunal: Lands Chamber) (15 July 2024)  

Commentary

Council Tax - Decision not to Aggregate Student Bedrooms Upheld
R (on the Application of Howard Gardens Manco Ltd.) v Formela-Osborne (Listing Officer) and Cardiff City Council (Interested Party) (King’s Bench Division: Administrative Court) (14 May 2024)  

Land Valuation

Restrictive Covenant Modified
Clarion Housing Association Ltd. V Chitty and Others (Upper Tribunal: Lands Chamber) (28 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.

Non-Domestic Rate: Hereditament
The judgement in Karl List (Valuation Officer) v Network Rail Infrastructure Ltd. (Upper Tribunal: Lands Chamber) (30 October 2024) can be found at
https://landschamber.decisions.tribunals.gov.uk/judgmentfiles/j2046/LC-2023-393%20final_.pdf.