Marks and Spencer plc v Fernley (VO)
Marks and Spencer plc v Fernley (VO)
- 1999
- Rating Appeals [1999] RA Part 12 409-419(11) .
CA 9 November 1999. Ratepayers occupied a premises in Baker Street. When VO compiled the 1990 rating list he included entries for three hereditaments in the building although it was actually occupied as a single hereditament. M proposed three hereditaments should be assessed as a single one. Rating list was altered with effect from 1 April 1991.. M challenged alteration on grounds that effective date shouls be 1 October 1991. Both VO and M then changed their position on the effective date at the valuation tribunal. VT ordred VO to show effective date of 1 April 1990. LT upheld effective date. M appealed. Appeal dismissed.
RATING APPEALS
NON DOMESTIC RATING (ALTERATION OF LISTS AND APPEALS) REGULATIONS 1993
RATING LIST
MARKS AND SPENCER PLC V FERNLEY (VO)
CA 9 November 1999. Ratepayers occupied a premises in Baker Street. When VO compiled the 1990 rating list he included entries for three hereditaments in the building although it was actually occupied as a single hereditament. M proposed three hereditaments should be assessed as a single one. Rating list was altered with effect from 1 April 1991.. M challenged alteration on grounds that effective date shouls be 1 October 1991. Both VO and M then changed their position on the effective date at the valuation tribunal. VT ordred VO to show effective date of 1 April 1990. LT upheld effective date. M appealed. Appeal dismissed.
RATING APPEALS
NON DOMESTIC RATING (ALTERATION OF LISTS AND APPEALS) REGULATIONS 1993
RATING LIST
MARKS AND SPENCER PLC V FERNLEY (VO)