Leda Properties Ltd, Re: Computer Centre, Court of Appeal - Lands Tribunal, March 27, 2009, [2009] EWLands RA_62_2006
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Leda Properties Ltd, Re: Computer Centre, Court of Appeal - Lands Tribunal, March 27, 2009, [2009] EWLands RA_62_2006
RA/62/2006 LANDS TRIBUNAL ACT 1949 RATING – hereditament – computer centre – whether entry to be deleted from list on ground that incapable of beneficial use – held that it should not be – whether open to appellant on basis of proposal for deletion to contend that RV and descriprion should be altered – held it was not – Local Government Finance Act 1988 Sch 6 para 2; Non-Domestic Rating (Material Day for List Alterations) Regulations 1993 reg 3; Rating (Valuation) Act 1999 s 1; Valuation for Rating (Plant and Machinery) (England) Regulations 2000 reg 2; Non-Domestic Rating (Alterations and Appeals) Regulations 1993, regs 4A, 5A IN THE MATTER OF AN APPEAL AGAINST A DECISION OF THE WILTSHIRE VALUATION TRIBUNAL BETWEEN LEDA PROPERTIES LIMITED Appellants and DAVID KELVIN HOWELLS Respondent (Valuation Officer) Re: Computer Centre and Premises Bureau West Centre Horton Road, Devizes Wiltshire SN10 2JG Before: The President Sitting at Procession House, 110 New Bridge Street, London EC4V 6JL on 10-13 October 2008 Melanie McIntosh instructed by Messrs Wilks Head & Eve LLP by direct professional access for the appellant Daniel Kolinsky instructed by Solicitor to HM Revenue & Customs for the respondent © CROWN COPYRIGHT 2009 The following cases are referred to in this decision: Leda Properties Ltd v Kennet District Council [2003] RA 69 Galgate Cricket Club v Doyle (VO) [2001] RA 21 The following further cases were cited in argument: Robinson Brothers (Brewers) Ltd v Houghton and Chester-le-Street Assessment Committee [1937] 2 KB 445 Sheil (VO) v Borg-Warner Ltd [1985] RA 36 Edmondson (VO) v Teesside Textiles Ltd [1983] RA...
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