Tully & Anor v Jorgensen (Valuation Officer), Court of Appeal - Lands Tribunal, August 04, 2003, [2003] EWLands RA_22_2001

Reporting Judge: [2003] EWLands RA_22_2001

President: Tully & Anor v Jorgensen (Valuation Officer)

Linked as:

Extract

Tully & Anor v Jorgensen (Valuation Officer), Court of Appeal - Lands Tribunal, August 04, 2003, [2003] EWLands RA_22_2001

[2004] EWLands RA_22_2001 (04 August 2003)

RA/22/2001

LANDS TRIBUNAL ACT 1949

RATING - rateable property - composite premises - non-domestic premises - employed person using bedroom at home for full-time office work - Local Government Finance Act 1988 s 66(1)(a) - held house used wholly for purposes of living accommodation, therefore not rateable

IN THE MATTER OF AN APPEAL AGAINST A DECISION OF THE

LONDON (SOUTH WEST) VALUATION TRIBUNAL

BETWEEN EILEEN AND MICHAEL TULLY Appellants

and

MARK JORGENSEN Respondent

(Valuation Officer)

Re: Office

46 Arundel Avenue

Morden

Surrey SM4 4DX

Before: The President

Sitting at 48/49 Chancery Lane, London WC2A 1JR

on 7 July 2003

Daniel Kolinsky instructed by Russell Jones & Walker for the appellants

Timothy Mould instructed by Solicitor of Inland Revenue for the respondent

The following cases are referred to in this decision:

Fotheringham v Wood (VO) [1995] RA 315

Bell v Rycroft (VO) [2000] RA 103

Gasus Dosier v Holland (1995) 20 EHRR 403

O'Kelly v Davey (VO) [1996] RA 238

The following further cases were cited in argument:

R v A [2002] 1 AC 45

Wandsworth LBC v Michalak [2003] 1 WLR 617

Darby v Sweden (1990) 13 EHRR 774

McShane v United Kingdom (2002) 35 EHRR 23

Thlimmenos v Greece (2000) 31 EHRR 411

Halliday (VO) v P...

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