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Vtesse Networks Ltc v Alan Roy Bradford [electronic resource]

Language: English Publication details: 2006Subject(s): Online resources: Summary: [2006] EWCA Civ 1339, 19 October 2006. The appellant telecommunications company appealed against a decision of the Lands Tribunal that the whole of a fibre optic Telecommunications network operated by the company constituted a rateable hereditament, of which the company was in occupation, so that the company was liable for non-domestic rates in respect of it. The company contended that the network could not be described as a "unit of property" within the meaning of the General Rate Act 1967 s.115. "Held": the tribunal's conclusion that the network was a unit of property, so as to form a hereditament was not reached as a result of any error of law.
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Law report Virtual Online ONLINE PUBLICATION (Browse shelf(Opens below)) 1 Available 136477-1001

[2006] EWCA Civ 1339, 19 October 2006. The appellant telecommunications company appealed against a decision of the Lands Tribunal that the whole of a fibre optic Telecommunications network operated by the company constituted a rateable hereditament, of which the company was in occupation, so that the company was liable for non-domestic rates in respect of it. The company contended that the network could not be described as a "unit of property" within the meaning of the General Rate Act 1967 s.115. "Held": the tribunal's conclusion that the network was a unit of property, so as to form a hereditament was not reached as a result of any error of law.