Valuation In Practice

VIP – Valuation In Practice newsletters

News about council tax, non-domestic rates and the appeals process, including some recent decisions. These newsletters are prepared in house primarily for staff of the Valuation Tribunal. They may be of interest to a wider audience.

It is important to appreciate that the views expressed within these newsletters are purely personal and do not purport to be definitive statements on the law.

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Current
Archive

Issue 62 November – 2021
Included in this issue:
Saintta Global Lawyers (UK) Ltd v Ricketts (VO) [2021] UKUT 0242 (LC); Should a modern TV Studio be valued on a warehouse basis?; Office fit-out costs; Class J Exemption; Should an owner be liable for council tax where lease for building is forfeited by appellant?; Sixty-one dwellings let out on a room-by-room basis; Increase in the charge following a recalculation of council tax reduction.
Issue 61 August – 2021
Included in this issue:
Kasperowicz v Plymouth City Council [2021] EWHC 1208 (admin); Hurstwood Properties (A) Limited and Others (Respondents) v Rossendale Borough Council and Another (Appellants) [2021] UKSC 16; Meadowbank International Ltd v Allis (VO) [2020] UKUT (LC) RVR 117; Avison Young and David Jackson (VO) and between Jo Moore (VO) and Great Bear Distribution Ltd [2021] EWCA Civ 969; Is the Church of Scientology Religious Education College Inc a place of worship?; exemption under Classes G and J; meaning of dwelling; Valuation list entries for moorings occupied by boats; discretionary award; houses in multiple occupation; a doctorate student claiming a student disregard; buyer beware – increase of two council tax bands following material increase.
Issue 60 April – 2021
Included in this issue:
J J Wilson (Ipswich) Ltd and VO [2021] UKUT 0044 (LC); Doyle, Lucus, Webster and Roberts (Listing Officer) [2020] EWHC 659 (admin); Cement works, pipeline & quarry; Issue – correct date property should be entered into 2010 rating list; farm visitor attraction; Class G exemption; Class D discount; HMO; application from the VO for appeals to be struck out.
Issue 59 – January-2021
Included in this issue:
Bartolo v Hanson (VO) [2020] UKUT 0318 (LC); Co-op Group, Poundland Ltd v Virk (VO) and Battelle Agrifood Ltd v Sykes (VO) [2020] UKT 286 (LC); Brown v Hambleton District Council [2021] EWHC 1 (admin); London Borough of Southwark and Ludgate House Ltd & Ricketts (VO) [2020] EWCA Civ 1637; Allowance in notices for delivery; Penalty for failure to notify of change in circumstances; CTR calculations; Should fair maintainable trade (FMT) be adopted?; Single person discount.
Issue 58 – October 2020
Included in this Issue:
London Borough of Newham v RAD; Sykes (VO) v Great Bear Distribution Limited; Libra Textiles Ltd t/as Boundary Mills and Centric Assets Ltd v Ritchie Roberts and David Alford (Valuation Officers); Broderick v Coventry City Council; Atos IT Services Ltd v Fylde Borough Council.
Issue 57 – July 2020
Included in this issue:
Cardtronics UK Ltd and others v Sykes and others (VOs); Interoute Vitesse Ltd (formerly Vitesse Networks Ltd) v Gidman (VO); Wall & Wall (re Induna Stables); Humphrey v Fenland District Council; pioneer allowance; fire damaged pub; long term empty property premium and Class E; Class N exemption; backdating discounts; application for an extension of the time limit for making an appeal.
Issue 56 – April 2020
Included in this issue:
Roberts (VO) v Backhouse Jones Ltd; Buzz Group Ltd v Salmon (VO); Arma Hotels Ltd v Corkish (VO); Stock Auto Breakers Ltd v Sykes (VO); Avison Young Ltd v Jackson (VO); Jackson (VO) against a decision of the VTE; Facciolo & Costantin (VO); Corkish (LO) v Berg; Derby Teaching Hospitals NHS Foundation Trust and Others v Derby CC and Others; place of religious worship; reinstatement to the rating list under reg. 38(7) of VTE Procedure Regulations; disaggregation; local occupancy restriction; sole or main residence; student exemption.

VIP – Valuation In Practice newsletters

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