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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  • Issue 47 – January 2018
    Included in this issue:
    Simpsons Malt Ltd and Others v Jones and Others (VOs); Hammerson UK Properties plc v Gowlett (VO); Wilkinson (VO) v Edmundson Electrical Ltd; Telereal Trillium v Hewitt (VO); Fabulous Collections Ltd v Smith (VO); Hussain v Turner (VO); squash club; short-stay lettings; Trago Mill; Classes L, M and T exemption; adverse inference; bankruptcy
  • Issue 46 – October 2017
    Included in this issue:
    Rossendale BC v RM (HB); Francois v LB Waltham Forest; Okon v LB Lewisham; CTR – job seeker’s allowance; notional capital; Class N exemption; Dorchester Hotel; Mersey Gateway Project; invalid proposals
  • Issue 45 – July 2017
    Included in this issue:
    UKI (Kingsway) Ltd v Westminster CC EWCA; Hughes (VO) v York Museums and Gallery Trust; City of York Council v Sykes (VO); Strategic Designs v Thorne (VO; Jagoo v Bristol CC EWHC; validity; exemption when providing services for the disabled; asbestos; Class U; bona vacantia; stables
  • Issue 44 – April 2017
    included in this issue:
    Newbigin (VO) v SJ & J Monk UKSC; Sainsbury Supermarkets Ltd and others v Sykes and others (VOs); Evergreen Shipping Agency UK ltd v Donlevey (VO); Hobbs v Gidman (VO); scope of proposal; car park spaces; mcc, end allowance; place of worship
  • Issue 43 – January 2017
    ncluded in this issue:
    Leeds City Council v Broadley (Court of Appeal); Iceland Foods v Berry (VO)(Court of Appeal); Beaconside Country House & Cottages and Jones v Gidman (VO) (UT); tram works; Class N; Class C; gambling gains included as income for CTR; aggregation; sole or main residence; single person discount.
  • Issue 42 – October 2016
    Included in this issue:‌
    ELS International Lawyers LLP v Prekopp (VO); Coll (LO) v Walters and Walters; Leeds City Council v Broadley; council tax liability jurisdiction (Okon v LB Lewisham); VTE review process; Premier League clubs; alterations to the list after an agreement; mcc; Class N exemption; discretionary relief; backdating CTR.
  • Issue 41 – July 2016
    Included in this issue:‌
    Hewitt (VO) v Telereal Trillium; Masala Zone Ltd v Golding (VO); Brophy v Simmonds (VO); Imperial War Museum Film Archive; Heythrop theological college; street market; chalets; council tax penalties; Reductions for Annexes Regulations; news of the NDR appeals process pilot.
  • Issue 40 – April 2016
    Included in this issue:
    Sorbie v Dunlevy (VO) (UT); Turnbull (VO) v Goodwyn School and Others (UT); ATM sites; under/over payment of council tax; discretionary relief; well-founded proposals; incorrect VOA survey details; restrictive covenants; student exemption; shorthold tenancies; advice for BAs
  • Issue 39 – January 2016
    Included in this issue:
    Agricultural exemption (UT); clubhouse; council tax reduction scheme (CoA); discretionary relief; day nursery; effective dates (BMC Properties v Jackson (CoA)); flooding; reinstatement of case (Wonder Investments v Jackson (UT); transitional relief (UT)