British Telecommunications plc v Central (VO)
British Telecommunications plc v Central (VO)
- 1998
- Rating & Valuation Reporter (1998) RVR 86-97(12) .
CLVT 19 March 1998. Appeals arose from proposals made by BT on 14 July 1995 disputing the rateable values of £520m in the central rating list for England and £32m in the central rating list for Wales, on the grounds that the assessments were incorrect and excessive and bad in law. The rateable assets comprising mainly the plant and machinery in the highway but also buildings and other properties used in connection with that plant and machinery were the subject of the two appeals and were referred to as cumulo assessments. The method of valuation was the main difference between the parties. "Held" that the method of valuation likely to produce the most reliable estimate of annual value was the receipts and expenditure method.
CHINA LIGHT AND POWER CO V RATING COMMISSIONER
CONTRACTORS BASIS
DAWKINS (VO) V ROYAL LEAMINGTON SPA
ENERGIS
KINGSTON UNION ASSESSMENT COMMITTEE V METROPOLITAN WATER BOARD
LOCAL GOVERNMENT FINANCE ACT 1988 SCH 6
MERCURY
RATING LISTS (VALUATION DATE) ORDER 1992
RENTAL VALUE
TORCH COMMUNICATIONS
VALUATION FOR RATING (PLANT AND MACHINERY) REGULATIONS 1994
CLVT 19 March 1998. Appeals arose from proposals made by BT on 14 July 1995 disputing the rateable values of £520m in the central rating list for England and £32m in the central rating list for Wales, on the grounds that the assessments were incorrect and excessive and bad in law. The rateable assets comprising mainly the plant and machinery in the highway but also buildings and other properties used in connection with that plant and machinery were the subject of the two appeals and were referred to as cumulo assessments. The method of valuation was the main difference between the parties. "Held" that the method of valuation likely to produce the most reliable estimate of annual value was the receipts and expenditure method.
CHINA LIGHT AND POWER CO V RATING COMMISSIONER
CONTRACTORS BASIS
DAWKINS (VO) V ROYAL LEAMINGTON SPA
ENERGIS
KINGSTON UNION ASSESSMENT COMMITTEE V METROPOLITAN WATER BOARD
LOCAL GOVERNMENT FINANCE ACT 1988 SCH 6
MERCURY
RATING LISTS (VALUATION DATE) ORDER 1992
RENTAL VALUE
TORCH COMMUNICATIONS
VALUATION FOR RATING (PLANT AND MACHINERY) REGULATIONS 1994