IRRV Newsletter 23rd March 2026 to 29th March 2026

Case Law

LATEST CASES

Council Tax: Liability

The judgement in T K v City of London Corporation (Valuation Tribunal for England) (20 March 2026) can be found at https://www.irrv.net/documents/weblinks/2026/3/Decision_City_of_London_Corporation.pdf.

Non-Domestic Rate: Serviced Offices

The judgement in Jamie Wlliott v Lucy Formela-Osbourne (Valuation Officer) (Valuation Tribunal for England) (19 February 2026) can be found at https://irrv.net/documents/weblinks/2026/2/Decision_HMRC_Solicitors_Office_Lydia_Mitchell_Curry.pdf.

Non-Domestic Rate: Unoccupied Hereditaments

The judgement in A&P68 Ltd. v City of Bradford Metropolitan Borough Council (High Court of Justice Kings Bench Division (Administrative Court) - Land District Registry) (12 January 2026) can be found at https://www.irrv.net/documents/weblinks/2026/1/A&P68_Limited_v_City_of_Bradford_MDC_2026_EWHC_27_Admin.pdf.

Non-Domestic Rate: Unoccupied Hereditaments

The judgement in The Mayor and Commonality and Citizens of the City of London v Robinson Webster (Holdings) Ltd. (High Court of Justice Kings Bench Division (Divisional Court) (30 January 2026) can be found at https://www.irrv.net/documents/weblinks/2026/2/CoL_v_Robinson_Webster_28_01_2026.docx.

RATING & VALUATION REPORTER

The December 2025 issue was the last edition of Rating & Valuation Reporter.

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. 

WEBINARS

Non-Domestic Rate: Unoccupied Hereditaments

A recording by Landmark Chambers on the onward march of the Ramsay principle in Rates (Practice Alert - Rating Law Update) can be found at https://www.youtube.com/watch?v=HYZpUYl1zgQ.

 

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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.

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