Shearson Lehman Bros Ltd and others v Humphreys (VO) and another

Shearson Lehman Bros Ltd and others v Humphreys (VO) and another - 1991 - Estates Gazette (1991) 32 EG 67-71(5) .

LT 25 April 1991. At issue was the valuation of three modern office buildings on the fringe of the City but within Hackney LB under General Rate Act 1967 s20, with the ratepayer contending that the `tone of the list` provides for hereditaments to be valued as if they had existed in 1973 and taking into account the setting of the offices at that time. The VO claimed that the offices should be valued as they stood at the later date of the proposal with regard to the setting at that date but at 1973 values. Clement (VO) v Addis Ltd referred to.


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