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 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)
  • Issue 38 – October 2015
    Included in this issue:

    Woolway v Mazars (SC); Newbigin v SJ&J Monk; annexes; ‘appearing at a hearing’ right of appeal (UT); backdating; class D exemption; completion notices; dentists’ surgeries; estoppel; tenancy termination
  • Issue 37 – July 2015
    Included in this issue:
    Air handling system (Iceland Foods); brewery; car parks; class G exemption; class Q exemption; effective dates; G-Mex centre; historic council tax debts; landslide; reinstatement of case (Wonder Investments v Jackson (UT))
  • Issue 36 – April 2015
    Included in this issue:
    Newbigin v SJ&J Monk (CoA); completion notices; disability reduction; exemptions from council tax; material change of circumstances; merger; S.13A discretionary reductions; shared ownership leases
  • Issue 35 – January 2015
    Included in this issue:
    Car parking spaces (Wareham Quay); completion; council tax reduction scheme; deletion; GP surgeries (UT); invalidity; merger