Levinson (Valuation Officer) v Robeson & Anor, Court of Appeal - Lands Tribunal, August 11, 2008, [2008] EWLands RA_34_2007
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Levinson (Valuation Officer) v Robeson & Anor, Court of Appeal - Lands Tribunal, August 11, 2008, [2008] EWLands RA_34_2007
RA/34/2007 LANDS TRIBUNAL ACT 1949 RATING - composite hereditament - dwelling-house used wholly for living accommodation - dwelling-house together with its garden and other appurtenances constituting one hereditament and falling within one curtilage - whether some commercial use of the garden and appurtenances prevent them from being domestic property - appeal dismissed - Local Government Finance Act 1988 sections 42, 64 and 66 IN THE MATTER OF AN APPEAL FROM A DECISION OF THE NORTH NORFOLK VALUATION TRIBUNAL BETWEEN GILLIAN LEVINSON Appellant (Valuation Officer) and GRAHAM JOHN ROBESON Respondents ALAN EDWARD HERBERT GRAY Re: East Ruston Old Vicarage, Happisburgh Road, East Ruston, Norwich NR12 9HN Before: His Honour Judge Huskinson Sitting at: Procession House, 110 New Bridge Street, London, EC4Y 6JL on 9 July 2008 David Forsdick instructed by Her Majesty's Revenue and Customs on behalf of the Appellant The First Respondent appeared in person on behalf of the Respondents. © CROWN COPYRIGHT 2008 The following cases are referred to in this decision: Martin v Hewitt (Valuation Officer) [2003] RA 275 Bell v Rycroft (Valuation Officer) [2000] RA 103 Lewis v Christchurch Borough Council [1996] RA 229 Tully v Jorgenson (Valuation Officer) [2003] RA 233 DECISION Introduction
1. The Appellant appeals to the Lands Tribunal from the decision of the North Norfolk Valuation Tribunal ("NNVT") dated 30 March 2007 whereby the NNVT decided that an entry which had been made by the Appellant in the local non-domestic rating list must be deleted.2. The relevant entry in the local non-domestic rating list was made by the Appellant on 28 March 2003. The entry stated that the property address was Old Vicarage Gardens, Happisburgh Road, East Ruston, Norwich NR12 9HN. The actual entry in the list described the hereditament as "tea room garden and premises". A rateable value of £950 was shown as being applicable to...See the full content of this document
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