British Telecommunications plc v Broadway (VO)
British Telecommunications plc v Broadway (VO)
- 1996
- Rating Appeals [1996] RA 272-296(13) .
LT 18 March 1996. The ratepayers sought a quantity allowance against the rating of their premises that were by far the biggest on the out-of-town business park in which they were located. They contended that the premises be valued according to its size rather than the location. VO contended that the opposite was true, commenting that the ratepayers had produced no evidence of adjustment of rates to the antecedent valuation date, or that his adjustments were wrong. Appeal dismissed.
ASSESSMENTS
BRITISH TELECOMMUNICATIONS PLC V BROADWAY (VO)
BUSINESS RATES
OFFICE BUILDINGS
OUT-OF-TOWN BUSINESS PARKS
QUANTITY ALLOWANCE
RATEABLE VALUE
RATING APPEALS
LT 18 March 1996. The ratepayers sought a quantity allowance against the rating of their premises that were by far the biggest on the out-of-town business park in which they were located. They contended that the premises be valued according to its size rather than the location. VO contended that the opposite was true, commenting that the ratepayers had produced no evidence of adjustment of rates to the antecedent valuation date, or that his adjustments were wrong. Appeal dismissed.
ASSESSMENTS
BRITISH TELECOMMUNICATIONS PLC V BROADWAY (VO)
BUSINESS RATES
OFFICE BUILDINGS
OUT-OF-TOWN BUSINESS PARKS
QUANTITY ALLOWANCE
RATEABLE VALUE
RATING APPEALS