O`Brien v Secker (VO)
O`Brien v Secker (VO)
- 1996
- Rating Appeals [1996] RA 409-416(5) .
CA 16 May 1996. The appellant (O) made an agreement with the occupier of a corner property to use the flank wall outside for advertising for a period of three years. O fixed a structure to the wall and illuminated it. The VO entered the hoarding into the non-domestic rating list, the appellant argued that the `land` referred to was incorporeal and could not be occupied and did not therefore attract business rates. Held, the hoarding, put there by someone who was not the occupier of the building but who had a license which gave certain access rights over time, was a rateable hereditament. LT decision 6 January 1996 see Abs53140.
ADVERTISING HOARDINGS
BUSINESS RATES
HEREDITAMENTS
LOCAL GOVERNMENT FINANCE ACT 1988 S64
RATEABILITY
RATING APPEALS
CA 16 May 1996. The appellant (O) made an agreement with the occupier of a corner property to use the flank wall outside for advertising for a period of three years. O fixed a structure to the wall and illuminated it. The VO entered the hoarding into the non-domestic rating list, the appellant argued that the `land` referred to was incorporeal and could not be occupied and did not therefore attract business rates. Held, the hoarding, put there by someone who was not the occupier of the building but who had a license which gave certain access rights over time, was a rateable hereditament. LT decision 6 January 1996 see Abs53140.
ADVERTISING HOARDINGS
BUSINESS RATES
HEREDITAMENTS
LOCAL GOVERNMENT FINANCE ACT 1988 S64
RATEABILITY
RATING APPEALS