Nicholls v Wimbledon Valuation Office Agency & another
Nicholls v Wimbledon Valuation Office Agency & another
- 1995
- Rating & Valuation Reporter (1995) 35 RVR 171(1) .
QBD 12 July 1995. The appellant claimed that his home was not subject to council tax, being a floating structure (not a boat) and not being fixed to land with a necessary degree of permanence. Appeal dismissed as the issue of permanence (whether agreed or not) was not raised at the valuation tribunal.
COUNCIL TAX
FLOATING HOMES
GENERAL RATE ACT 1967 S115(1)
HEREDITAMENTS
PERMANENCE
QBD 12 July 1995. The appellant claimed that his home was not subject to council tax, being a floating structure (not a boat) and not being fixed to land with a necessary degree of permanence. Appeal dismissed as the issue of permanence (whether agreed or not) was not raised at the valuation tribunal.
COUNCIL TAX
FLOATING HOMES
GENERAL RATE ACT 1967 S115(1)
HEREDITAMENTS
PERMANENCE