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 …
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- Clymo v Shell-Mex & BP Ltd  RA 191
- Corkish (VO) v Bigwood  UKUT 191 (LC)
- Hoare & anor v National Trust  EWCA Civ 1525
- Hostsoho Ltd v Jackson (VO)  UKUT 166 (LC)
- Jackson (VO) v Canary Wharf Ltd  UKUT 136 (LC)
- Ludgate House Ltd v Ricketts (VO) & anor (2018) unreported Valuation Tribunal 7 March  UKUT 278 (LC)
- Newbigin (VO) v SJ & J Monk (a firm)  UKSC 14
- North Eastern Railway Co v Guardians of York Union  1 QB 733
- Poplar Metropolitan Borough Assessment Committee v Roberts  2 AC 93
- Rossendale Borough Council v Hurstwood Properties (A) Ltd & ors  EWCA Civ 364
- Telereal Trillium v Hewitt (VO)  UKSC 23