Withers v Dalling (VO)
Series: Rating Appeals ; [2004] RA 182-187(6)Publication details: 2004Subject(s): Summary: RA/14/2003, 13 July 2004. Appeal by ratepayer (W) against LVT decision which upheld the valuation officer's assessment of riding stables and premises at £4 940 rateable value. W claimed that the property was exempt by virtue of the Local Government Finance Act 1988 Sched 5 para 1 on the grounds that the entire hereditament consisted of agricultural land and buildings. Appeal dismissed on the grounds that the stable yard and adjoining area did not consist of agricultural land and buildings but were used mainly or exclusively for recreational purposes. LVT decision upheld.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS68283 (Browse shelf(Opens below)) | 1 | Available | 127279-1001 |
RA/14/2003, 13 July 2004. Appeal by ratepayer (W) against LVT decision which upheld the valuation officer's assessment of riding stables and premises at £4 940 rateable value. W claimed that the property was exempt by virtue of the Local Government Finance Act 1988 Sched 5 para 1 on the grounds that the entire hereditament consisted of agricultural land and buildings. Appeal dismissed on the grounds that the stable yard and adjoining area did not consist of agricultural land and buildings but were used mainly or exclusively for recreational purposes. LVT decision upheld.