Valuation in Practice

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 65 August - 2022

Included in this issue:
Dawn Bunyan (LO) v Laxmi Patel [2022] EWHC 1143 (admin); BNPPDS Limited & BNPPDS Ltd (Jersey) as Trustees for Blackrock UK Property Fund v Ricketts (VO) [2022] UKUT 129 (LC); Stormhill Properties Limited v Ricketts (VO) [2022] UKUT 109 (LC); Ballcroft Estates Ltd v Virk (VO) [2022] UKUT 153 (LC); Aviva Investors v Dawn Bunyan (VO); Vistra International Expansion Ltd v Dawn Bunyan (VO); valuation of day nursery in dispute; valuation of a property on a private island.

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Issue 64 April - 2022

Included in this issue:
F C Brown Steel Equipment v Karl Hopkins (VO) [2022] UKUT 51 (LC); does a mothballed site change a hereditament’s mode or category of use?; a studio or a workshop?; how to value a sailing club; is appeal property capable of beneficial occupation?; does the ATM form part of Zone A assessment?; invalid proposal; Class R exemption; dispute over size of subject property; relevant date on proposal.

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Issue 63 February – 2022

Included in this issue:
Ian Salisbury & Another v Dawn Bunyan (LO) [2021] EWHC 3136 (admin); Andrew Ricketts (VO) v Cyxtera Technology Ltd [2021] UKUT 0265 (LC); Hermes Property Unit Trust v Richie Roberts (VO) and Trafford Council [2021] UKUT 308 (LC); council tax discount; student exemption; single person discount; banding of an annexe in dispute; authenticity of tenancy agreements; deletion from CT valuation list; completion date.

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Issue 62 November – 2021

Included in this issue:
Saintta Global Lawyers (UK) Ltd v Ricketts (VO) [2021] UKUT 0242 (LC); Should a modern TV Studio be valued on a warehouse basis?; Office fit-out costs; Class J Exemption; Should an owner be liable for council tax where lease for building is forfeited by appellant?; Sixty-one dwellings let out on a room-by-room basis; Increase in the charge following a recalculation of council tax reduction.

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Issue 61 August – 2021

Included in this issue:
Kasperowicz v Plymouth City Council [2021] EWHC 1208 (admin); Hurstwood Properties (A) Limited and Others (Respondents) v Rossendale Borough Council and Another (Appellants) [2021] UKSC 16; Meadowbank International Ltd v Allis (VO) [2020] UKUT (LC) RVR 117; Avison Young and David Jackson (VO) and between Jo Moore (VO) and Great Bear Distribution Ltd [2021] EWCA Civ 969; Is the Church of Scientology Religious Education College Inc a place of worship?; exemption under Classes G and J; meaning of dwelling; Valuation list entries for moorings occupied by boats; discretionary award; houses in multiple occupation; a doctorate student claiming a student disregard; buyer beware – increase of two council tax bands following material increase.

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Issue 60 April – 2021

Included in this issue:
J J Wilson (Ipswich) Ltd and VO [2021] UKUT 0044 (LC); Doyle, Lucus, Webster and Roberts (Listing Officer) [2020] EWHC 659 (admin); Cement works, pipeline & quarry; Issue – correct date property should be entered into 2010 rating list; farm visitor attraction; Class G exemption; Class D discount; HMO; application from the VO for appeals to be struck out.

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