Council tax
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Bennett v Copeland Borough Council
Appellant owning sole property purchased for investment purposes — Appellant leading nomadic lifestyle — Whether appellant “resident” of property for the purposes of section 6(2)(a) of Local Government Finance Act…
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Atkinson and others v Lord (VO)
Valuation officer valuing portion of composite hereditaments used for domestic use – Whether method used legally open to valuation officer – Valuation tribunal and High Court holding valuation officer entitled…
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Hayes v Humberside Valuation Tribunal and another
Liability to council tax of owner of house occupied by six persons – Security locks on various internal doors – Whether for purpose of house in multiple occupation definition tribunal…
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Walsh and another v Valuation Officer
Cottage standing in curtilage of main house – No residential use since 1982 – Owner appealing against separate listing of each property for council tax purposes – Whether Council Tax…
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Atkinson and others v Cumbria Valuation Tribunal and related appeals
Composite hereditament — Farm land and buildings — Part used for domestic dwelling — Valuation for council tax purposes — Valuation banding system — Whether whole farm had to be…