Rates and rating
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Sheafbank Property Trust plc v City of Sheffield MDC
Rating law — Rateable occupation — Sports ground, premises and contents purchased for resale — Whether hereditament occupied for rating purposes
Joanne Tenhave -
Calmain Properties Ltd v Rotherham Metropolitan Borough Council
Rating law — Rateable occupation — Beneficial occupation — Estate agents’ particulars offering warehousing — Whether freehold owner in rateable occupation — Ratepayers’ appeal allowed
Joanne Tenhave -
Felgate (VO) v British Steel plc
Proposal fell to be decided in accordance with Clement (VO) v Addis Ltd — Whether values outside enterprise zone fell — Whether values within zone too low — Valuation officer’s…
Joanne Tenhave -
Huzminor Investments Developments Ltd v City of Wakefield Metropolitan District Council
Unoccupied hereditament — Rating of unoccupied hereditaments in force — Claim for reduction or remission of rates on ground of hardship — Case stated — Appeal by rating authority allowed
Joanne Tenhave -
Farmer (VO) v Hambleton District Council and another
Rating — Hereditaments used for processing feed and slaughtered birds — Whether “occupied together with” and “used solely in connection with” operations in an agricultural building — Whether buildings rateable
Joanne Tenhave -
Fletcher v Bartle (VO)
Agricultural land — Agricultural buildings — Part of building used as farm shop — Sale of produce from farm — Whether shop agricultural building — Whether exempt from rating assessment
Joanne Tenhave -
R v Tower Hamlets London Borough Council, ex parte Chetnik Developments Ltd
Rates and rating — Development consisting of the erection of warehouses — Condition prohibited occupation pending approval of user — Owner paid rates on unoccupied hereditaments — Payments made under…
Joanne Tenhave -
Calmain Properties Ltd v Rotherham Metropolitan Borough Council
Rating law — Rateable occupation — Bay in warehouse — Estate agent’s particulars offering warehousing — Whether freehold owner in rateable occupation
Joanne Tenhave -
Clement (VO) v Addis Ltd
Rates and rating — Proposal to alter the valuation list — Valuation under section 20 of the General Rate Act 1967 — Hereditament to be valued rebus sic stantibus –…
Joanne Tenhave -
Shearson Lehman Brothers Ltd and others v Humphrys (VO) and another
Tone of the list — 1973 valuation list — Effect of section 20 of 1967 Act — Whether 1973 setting or state of locality and use and occupation of premises…
Joanne Tenhave -
Handley (VO) v Bernard Matthews plc
Turkey farms — One hereditament used for manufacture of pelleted feed — All feed consumed on respondents’ farms — Local valuation court deciding hereditament exempt from rating — Whether buildings…
Joanne Tenhave -
Regent Lion Properties Ltd v Westminster City Council
Rateable occupation — Unoccupied hereditament rate liability — Unpaid rates — Whether occupation prohibited by law — Effect of notice under Health and Safety at Work Act 1974 — Effect…
Joanne Tenhave