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Hoare (VO) v National Trust; National Trust v Spratling (VO)

Language: English Series: Rating Appeals ; [1998] 11 RA 391-426(19)Publication details: 1998Subject(s): Summary: CA 13 October 1998. The LT ascribed positive rateable values to two houses owned by the National Trust (NT): although broadly accepting that no profit could be made from the properties, it held that an overbid would be made by the NT, who could be treated as a hypothetical tenant, to reflect the historic and cultural value of the houses. The LT calculated the amount of the rent by taking 3% of the gross receipts of each of the properties. The NT appealed, contending that case should not be regarded as an overbid case and that there was no basis for taking 3% of the gross receipts as a way of arriving at the overbid. Appeal allowed.
Holdings
Item type Current library Call number Copy number Status Barcode
Law report London Journal article ABS60043 (Browse shelf(Opens below)) 1 Available 90880-1001

CA 13 October 1998. The LT ascribed positive rateable values to two houses owned by the National Trust (NT): although broadly accepting that no profit could be made from the properties, it held that an overbid would be made by the NT, who could be treated as a hypothetical tenant, to reflect the historic and cultural value of the houses. The LT calculated the amount of the rent by taking 3% of the gross receipts of each of the properties. The NT appealed, contending that case should not be regarded as an overbid case and that there was no basis for taking 3% of the gross receipts as a way of arriving at the overbid. Appeal allowed.