Atkinson (VO) v Foster and others
Atkinson (VO) v Foster and others
- 1996
- Rating Appeals [1996] RA 246-264(9) .
LT 30 January 1995. Timber chalets used as holiday homes were held by a valuation tribunal not to be liable for non-domestic rating. VO appealed caliming the units were caravans because they were capable of being moved and because they were not the owners` main residence the units were non- domestic. "Held" VO`s contention rejected. Appeals dismissed.
ATKINSON V FOSTER AND OTHERS
CARAVAN SITES AND CONTROL OF DEVELOPMENT ACT 1960 S29(1)
HOLIDAY HOMES
LIABILITY
LOCAL GOVERNMENT FINANCE ACT 1980 S66(7)
LOCAL GOVERNMENT FINANCE ACT 1988 S66(3)
NON-DOMESTIC RATES
RATING APPEALS
SECOND HOMES
LT 30 January 1995. Timber chalets used as holiday homes were held by a valuation tribunal not to be liable for non-domestic rating. VO appealed caliming the units were caravans because they were capable of being moved and because they were not the owners` main residence the units were non- domestic. "Held" VO`s contention rejected. Appeals dismissed.
ATKINSON V FOSTER AND OTHERS
CARAVAN SITES AND CONTROL OF DEVELOPMENT ACT 1960 S29(1)
HOLIDAY HOMES
LIABILITY
LOCAL GOVERNMENT FINANCE ACT 1980 S66(7)
LOCAL GOVERNMENT FINANCE ACT 1988 S66(3)
NON-DOMESTIC RATES
RATING APPEALS
SECOND HOMES