Business rates appeal reinstated

The Upper Tribunal (Lands Chamber) has reinstated a business rates appeal that had been struck out by the Valuation Tribunal for England. The decision in The Appeal of Benchmark Furniture Limited (2018) is the latest in a line of cases where the Upper Tribunal has reinstated appeals wrongly struck out by the Valuation Tribunal for England. ...Read More

Completion Notices ineffective

The Valuation Tribunal for England has issued an important decision in respect of Completion Notices served to bring new or altered properties into the rating list. The Tribunal has determined that where parts of a building are not "new" such Notices cannot be effective and cannot be used to bring property which had previously been deleted from the rating list back into the list. The decision is a significant one for those undertaking alterations to properties and for billing authorities. ...Read More

Workshop to be valued in reasonable state of repair

The Upper Tribunal (Lands Chamber) judgment in Shaw v Benton (VO) (2018) UKUT 0168 (LC) has determined that a workshop at Newton Business Park, Hyde, Cheshire had to be valued for rating purposes in a reasonable state of repair because, although works were needed to put the property into a lettable condition, they were ones that a reasonable landlord would consider it economic to undertake. The attitude of the actual landlord to the works was not the determining factor. ...Read More

Business rates appeal wrongly struck out

The Upper Tribunal (Lands Chamber) has reinstated an appeal that had been struck out by the Valuation Tribunal for England (VTE) for an alleged failure of the appellant to comply with the VTE's practice directions. The Upper Tribunal is critical of the VTE's "impermissible" policy of considering only "exceptional reasons" for requests to vary its practice directions. The Tribunal also had comments for the Valuation Office Agency about adopting "a more principled approach" to disputes on procedural issues. ...Read More

Business rates appeals not invalid

The Upper Tribunal (Lands Chamber) has reinstated two business rates appeals that were dismissed by the Valuation Tribunal for England (VTE) as invalid. The VTE was wrong to find that the appeals were invalid and wrong, also, to introduce the concept that they represented an "abuse of process". The Upper Tribunal found that the appeals were valid and should be remitted to the VTE for proper consideration. ...Read More