The Upper Tribunal (Lands Chamber) has determined an appeal relating to parts of an equestrian property that were alleged to be appurtenant to a dwelling, and therefore subject to Council Tax, rather than to non-domestic rates. Whilst the subject matter of the appeal is a little unusual, it is not the first time that this question has been before the Upper Tribunal. The latest decision helps clarify the rather uncertain position as to what may, or may not, be considered to be appurtenant to a dwelling for Council Tax purposes. ...Read More

The Upper Tribunal has issued a decision examining how the scope of a challenge to a rating list entry may be interpreted under the appeal regime introduced for the 2017 rating list, known as “check, challenge, appeal”, or more commonly as “CCA”. The decision also looks at circumstances in which the Valuation Officer sought to apply a valuation on the contractor’s basis (by reference to construction costs) to a property that was itself the subject of a rent. ...Read More

The Upper Tribunal (Lands Chamber) has determined an appeal relating to the valuation, for rating purposes, of racing stables in Wiltshire. Whilst the subject matter of the appeal is of a specialist nature, some of the Tribunal’s conclusions regarding analysis and treatment of rental evidence are of wider significance. ...Read More