Description in rating list not binding
Description in rating list not binding
- 1986
- Times 17/10/86 p10 .
In Hailbury Investments Ltd v Westminster City Council , HL 16 October 1986, the court held that unoccupied buildings entered in the valuation list as offices , but prevented from being used as offices due to planning conditions were still the same hereditaments as those in the list and so the unoccupied rate was payable in respect of them
GENERAL RATE ACT 1967 SCHEDULE 1 PARAGRAPH 2
In Hailbury Investments Ltd v Westminster City Council , HL 16 October 1986, the court held that unoccupied buildings entered in the valuation list as offices , but prevented from being used as offices due to planning conditions were still the same hereditaments as those in the list and so the unoccupied rate was payable in respect of them
GENERAL RATE ACT 1967 SCHEDULE 1 PARAGRAPH 2