Assessment of car park reduced
The decision of the Upper Tribunal (Lands Chamber) in BNPPDS Limited v Ricketts (VO) gives important guidance on the valuation for rating purposes of properties valued on the receipts and expenditure basis. The case concerned a car park at Putney Exchange shopping centre, but the guidance given by the Upper Tribunal has wider significance. ...Read More
New Non-Domestic Rating Lists 2023
The current non-domestic rating lists have been in force since 1 April 2017 but will be replaced by new rating lists from 1 April 2023. In England, appeals against the 2017 rating lists have to be made under the “check, challenge, appeal” (CCA) process. The regulations introducing CCA removed the previous time limits for making appeals, but, with the end of the rating lists now in sight, the Government has introduced regulations that will set new time limits for ratepayers and their advisers to make appeals against 2017 rating list entries. ...Read More