Rates and rating
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Business rates: tenacity and persistence pay off in assessment for small hotel
Ratepayer successfully challenges new list assessment for a small hotel
Louise Clark -
Upper Tribunal considers the rateable value of white space for the first time
The case concerned space in a data centre that has not yet been adapted for customer use
Louise Clark -
All or nothing – valuation for rating
An important Supreme Court decision on the rateable value of vacant office premises
Blake Penfold -
Iceland valuation appeal reaches Supreme Court
Frozen food supermarket chain Iceland today took its challenge over the valuation of a Liverpool store to the Supreme Court.
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Schroder Exempt Property Unit Trust and another v Birmingham City Council
Rates and rating Rateable occupation
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Schroder Exempt Property Unit Trust and another v Birmingham City Council
Rateable occupation – Unoccupied hereditament – Unpaid rates – Tenant holding lease of business premises – Guarantor covenanting to indemnify appellant landlords against tenant’s failure to perform covenants – Tenant…
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Pall Mall Investments (London) Ltd v Gloucester City Council
Rates and rating Rateable occupation
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Pall Mall Investments (London) Ltd v Gloucester City Council
Rateable occupation – Unoccupied hereditament – Unpaid rates – Respondent rating authority demanding unoccupied non-domestic rates from appellant – Appellant claiming exemption on ground of occupation being prohibited by law…
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Exeter City Council v Bairstow and others
Company – Business premises – Liability for rates – Company in administration continuing to occupy retail premises through administrators acting as agents – Non-domestic rates accruing on business premises occupied…
Eileen O’Grady -
Exeter City Council v Bairstow and others
Rates and rating Non-domestic rates
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The Max Pullan Management Committee v Simpson (VO)
Rating — Sports recreation ground open to the public — Charity owners — Whether any beneficial occupation — Whether hereditament should be deleted from the valuation list
Joanne Tenhave -
Trendworthy Two Ltd v Islington London Borough Council
Rates and rating — New building — Liability of owner for unoccupied property rates — Proposal by valuation officer to make entries in the valuation list — Whether liability for…
Joanne Tenhave