Hoare (VO) v National Trust; National Trust v Spratling (VO)
Hoare (VO) v National Trust; National Trust v Spratling (VO)
- 1998
- Rating Appeals [1998] 11 RA 391-426(19) .
CA 13 October 1998. The LT ascribed positive rateable values to two houses owned by the National Trust (NT): although broadly accepting that no profit could be made from the properties, it held that an overbid would be made by the NT, who could be treated as a hypothetical tenant, to reflect the historic and cultural value of the houses. The LT calculated the amount of the rent by taking 3% of the gross receipts of each of the properties. The NT appealed, contending that case should not be regarded as an overbid case and that there was no basis for taking 3% of the gross receipts as a way of arriving at the overbid. Appeal allowed.
ANNUAL VALUE
CASTLE DROGO
HISTORIC HOUSES
HOARE (VO) V NATIONAL TRUST
HYPOTHETICAL TENANT
NATIONAL TRUST V SPRATLING (VO)
NATIONAL TRUST
OVERBID
PETWORTH HOUSE
RATEABLE VALUE
RATING APPEALS
RENT
REPAIRING OBLIGATIONS
Valuation
CA 13 October 1998. The LT ascribed positive rateable values to two houses owned by the National Trust (NT): although broadly accepting that no profit could be made from the properties, it held that an overbid would be made by the NT, who could be treated as a hypothetical tenant, to reflect the historic and cultural value of the houses. The LT calculated the amount of the rent by taking 3% of the gross receipts of each of the properties. The NT appealed, contending that case should not be regarded as an overbid case and that there was no basis for taking 3% of the gross receipts as a way of arriving at the overbid. Appeal allowed.
ANNUAL VALUE
CASTLE DROGO
HISTORIC HOUSES
HOARE (VO) V NATIONAL TRUST
HYPOTHETICAL TENANT
NATIONAL TRUST V SPRATLING (VO)
NATIONAL TRUST
OVERBID
PETWORTH HOUSE
RATEABLE VALUE
RATING APPEALS
RENT
REPAIRING OBLIGATIONS
Valuation