IRRV Newsletter 5th May 2025 to 11th May 2025

Case Law

RATING & VALUATION REPORTER

May 2025

Case Notes

Council Tax - Backdating of Single Person Discount  A M v Bromley London Borough Council (Valuation Tribunal for England) (23 August 2024)

No Power to Strike Out Appeals  Tyne & Wear Archives & Museums v Valuation Officer (Valuation Officer) (Valuation Tribunal for England) (18 March 2025)

Office Assessments - Unadjusted Base Rates Reduced  University of Chicago Booth School of Business and Others v Ricketts (Valuation Officer) (Valuation Tribunal for England) (18 March 2025)

Serviced Offices - Assessments Reduced  Beaumont Business Centres Ltd. v Ricketts (Valuation Officer) (Valuation Tribunal for England) (28 February 2025)

Valuation of Mobile Home - No Error of Law  Lewisa v Vale of Glamorgan Listing Officer (King’s Bench Division Administrative Court) (21 March 2025)

Commentary

Horse Racing Yard and Stud Farm – Assessment Reduced Owen v Bunyan (Valuation Officer) (Upper Tribunal: Lands Chamber) (12 February 2025)

Land Valuation

Settlement Damage - Causation Not Proved Chubb European Group SE v Enfield London Borough Council (Upper Tribunal: Lands Chamber) (14 February 2025)

Local Taxation Case

Service of Community Infrastructure Levey Stop Notice Not Time Barred  Jones v Shropshire Council (King’s Bench Division Administrative Court) (21 February 2025)

     

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: Completion Notices

The judgement in Segro Lee Park Distribution Ltd. (represented by Ryan Property Tax Services UK Ltd.) v London Borough of Enfield (Valuation Tribunal for England) (26 March 2025) can be found

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