Atkinson and others v Cumbria Valuation Tribunal
Atkinson and others v Cumbria Valuation Tribunal
- 1996
- Rating Appeals [1996] RA 422-430(5) .
QBD 26 June 1996. Farmers appealed against proposal to place their farm houses into a higher council tax band. Appellants argued that the valuation should consist of the whole farm and then determine the portion attributable to domestic use. Appeal dismissed.
ATKINSON AND OTHERS V CUMBRIA VALUATION TRIBUNAL
COMPOSITE HEREDITAMENT
COUNCIL TAX (SITUATION AND VALUATION OF DWELLINGS) REGULATIONS 1992
COUNCIL TAX
FARM BUILDINGS
FARMHOUSE
LOCAL GOVERNMENT FINANCE ACT 1988 S64(9)
QBD 26 June 1996. Farmers appealed against proposal to place their farm houses into a higher council tax band. Appellants argued that the valuation should consist of the whole farm and then determine the portion attributable to domestic use. Appeal dismissed.
ATKINSON AND OTHERS V CUMBRIA VALUATION TRIBUNAL
COMPOSITE HEREDITAMENT
COUNCIL TAX (SITUATION AND VALUATION OF DWELLINGS) REGULATIONS 1992
COUNCIL TAX
FARM BUILDINGS
FARMHOUSE
LOCAL GOVERNMENT FINANCE ACT 1988 S64(9)