Rating of agricultural land and buildings

Ellis, I.

Rating of agricultural land and buildings - 1992 - IRRV Journal March 1992, 56-57(2) .

Examines CA decisions on the Buxted cases notable for the significant comments on the de minimis principle: "Farmer (VO) and another v Buxted Poultry Ltd" (ABS45656) and "Handley (VO) v Bernard Matthews plc" (ABS40183). Refers to earlier caselaw.


BUXTED CASES
DE MINIMIS PRINCIPLE
EASTWOOD V HERROD
FARMER (VO) AND OTHERS V BUXTED POULTRY LTD
HANDLEY V BERNARD MATTHEWS PLC
HILLESHOG SUGARBEET BREEDING CO LTD V WILKES
LOCAL GOVERNMENT FINANCE ACT 1988 SCHED 5 PARA 5(1)
RATING APPEALS