IRRV Newsletter 20th April 2026 to 26th April 2026

Case Law

LATEST CASES

England

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 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.

Northern Ireland

Completion Notice

The judgement in Damien Villa v Commissioner of Valuation for Northern Ireland (Northern Ireland Valuation Tribunal) (20 April 2026) can be found at https://www.judiciaryni.uk/files/judiciaryni/2026-04/Villa%20v%20COV.pdf.

Disable Person’s Allowance

The judgement in AN26 v Commissioner of Valuation for Northern Ireland (Northern Ireland Valuation Tribunal) (20 April 2026) can be found at https://www.judiciaryni.uk/files/judiciaryni/2026-04/NIVT%2014-25%20AB26%20v%20DoF.pdf.

Jurisdiction

The judgement in James McGovern v Commissioner of Valuation for Northern Ireland (Northern Ireland Valuation Tribunal) (20 April 2026) can be found at https://www.judiciaryni.uk/files/judiciaryni/2026-04/McGovern%20v%20CoV.pdf.

RATING & VALUATION REPORTER

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

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