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Business rates: The year in review
Richard Hosmer summarises the key cases of 2019 in the business rates sphere ‘In order to determine “the rent at which it is estimated the hereditament might reasonably be expected to let from year to year”, the valuation officer must imagine a hypothetical negotiation between a willing landlord and a willing tenant.’ Liability for non-domestic …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Clymo v Shell-Mex & BP Ltd [1963] RA 191
- Corkish (VO) v Bigwood [2019] UKUT 191 (LC)
- Hoare & anor v National Trust [1998] EWCA Civ 1525
- Hostsoho Ltd v Jackson (VO) [2019] UKUT 166 (LC)
- Jackson (VO) v Canary Wharf Ltd [2019] UKUT 136 (LC)
- Ludgate House Ltd v Ricketts (VO) & anor (2018) unreported Valuation Tribunal 7 March [2019] UKUT 278 (LC)
- Newbigin (VO) v SJ & J Monk (a firm) [2017] UKSC 14
- North Eastern Railway Co v Guardians of York Union [1900] 1 QB 733
- Poplar Metropolitan Borough Assessment Committee v Roberts [1922] 2 AC 93
- Rossendale Borough Council v Hurstwood Properties (A) Ltd & ors [2019] EWCA Civ 364
- Telereal Trillium v Hewitt (VO) [2019] UKSC 23