IRRV Newsletter 28th April 2025 to 4th May 2025

Case Law

RATING & VALUATION REPORTER

April 2025

Case Notes

Council Tax - Land Registry not Conclusive  L B v Cheshire East Council (Valuation Tribunal for England) (28 October 2024)

Council Tax - Student Exemption Refused  L E v North Yorkshire Council (Valuation Tribunal for England) (5 August 2024)

Reasons Inadequate - But no basis for Appeal Grant v Highland and Western Isles Valuation Joint Board Assessor (Upper Tribunal for Scotland) (14 October 2024)

Commentary

Hereditaments Correctly Identified Stanuszek v Bunyan (Listing Officer) (No.2) (King’s Bench Division Administrative Court) (7 February 2025)

Valuation Tribunal - Failure to give Adequate Reasons Breanagh Catering Ltd. v Commissioner of Valuation (Court of Appeal in Ireland) (8 March 2024)

Land Valuation

Certificate of Appropriate Alternative Development - Student Accommodation Secretary of State for Transport v Quintin City Park Gate Birmingham Ltd. and Others (Upper Tribunal: Lands Chamber) (14 January 2025)

Leasehold Reform - Valuation of Potential for Improvement Hanson and Hanson v Harding and Others (Upper Tribunal: Lands Chamber) (7 March 2025)

     

Note All communications relating to Rating and Valuation Reporter (including how you can subscribe to the publication) should be sent to the Editor, Rating and Valuation Reporter, 180 Fleet Street, London, EC4A 2HG or E-Mail at editor@rvr-online.co.uk.   The Institute does hold a library of local taxation case law dating back to when the Institute was established in 1882. All enquiries should be addressed to the Chief Executive at Gary.watson@irrv.org.uk. 

SUPPLEMENTARY CASES

Non-Domestic Rate: Completion Notices

The judgement in Segro Lee Park Distribution Ltd. (represented by Ryan Property Tax Services UK Ltd.) v London Borough of Enfield (Valuation Tribunal for England) (26 March 2025) can be found at https://www.irrv.net/documents/weblinks/2025/5/VT00026540_Decision.pdf.

      

   

   

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