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 54 – October 2019
    Included in this issue:
    Ludgate House Ltd v Ricketts (VO) and LB Southwark; Go Outdoors Ltd v Lacey (VO); council tax penalty; student disregards; backdating council tax discount; sole or main residence; excepted hereditament, central rating list
  • Issue 53 – August 2019
    Included in this issue:
    Jackson (VO) v Canary Wharf Ltd; Corkish (VO) v Fiona Bigwood; Class F exemption (sole beneficiary issue); owner liability; prefabricated homes park for over 55s; HMO; interested person; check, challenge, appeal preliminary matter
  • Issue 52 – April 2019
    Included in this issue:
    Cemex UK Operations Ltd v O’Dwyer (VO); Jagoo v Bristol City Council; OU student exemption; Class F exemption; severe mental impairment and when a person is entitled to a benefit; effective date; National Bowl Milton Keynes, antecedent valuation date; new list entry where no completion notice; Royal Opera House
  • Issue 51 – January 2019
    included in this issue:
    UKI (Kingsway) Ltd v Westminster City Council; Cardtronics Europe Ltd and Others v Sykes and Others (VOs); LO for Cornwall v Dannhauser; Patel v Jackson (VO; Milton Keynes Council v Alexander (VO); Appeal by Ricketts (VO); Appeal by Moore (VO); Merlin Group Entertainments v Cox (VO); Giraffe Concepts Ltd v Jackson (VO); council tax invalidity notice; agricultural exemption burden of proof (CTR); council tax liability; Class N exemption; Class F exemption
  • Issue 50 – October 2018
    Included in this issue:
    Sabesan v LB Waltham Forest; Gardiner & Theobald LLP v Jackson (VO); Shirley v Park (VO); Wishart v Hulse (VO); biomass power station; Burlington House, Piccadilly; school overcapacity allowance; Birmingham & Midland Transport Museum; discretionary reduction; sole or main resident; Class E owner’s liability
  • Issue 49 – July 2018
    Included in this issue:
    Barton v Wright Hassall LLP; Semlogistics Milford Haven Ltd v Webb (VO); Shaw v Benton (VO); Thorntons plc and Clarion Solicitors; Ryan Fisher Carpet and Vinyl Showroom; Benchmark Furniture Ltd; Home Office v Jackson (VO); validity: alteration of description in the list; challenge to validity of completion notice by way of appeal against list entry; security guardians; Wigan Athletic’s relegation; fibre optics communications network; CCA appeals; CTR cases
  • Issue 48 – April 2018
    Included in this issue:
    Iceland Foods v Berry (VO) Supreme Court; Hyett v Wakefield Council; St Benedict’s Land Trust re London House; Codexe Ltd v Lamb (VO);  McManus Managed Pub Co Ltd v Lewell (VO); Mahmod v Annamalai (VO); Alton Towers; alteration of the list; chemical works; completion notices; first CCA determination; dental surgery; computer centre obsolescence; Class F; Class C; managing agents; long-term empty property
  • 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.