Staying neutral
Russell, Paul
Staying neutral - 2006 - Insight July 2006, 24-25(2) .
Advises on the definition of sole or main residence. Considers that local authorities and valuation tribunals take too narrow an approach to this term. Highlights the judgment in "Parry v Derbyshire Dales DC" ([2006] EWHC 988 (Admin), L133998), which overturned the valuation tribunal's decision. Indicates the importance of taking into account the full facts of the individual case objectively rather than sticking rigidly to the guidelines.
LOCAL GOVERNMENT FINANCE ACT 1992 S6
England and Wales--1543-
Staying neutral - 2006 - Insight July 2006, 24-25(2) .
Advises on the definition of sole or main residence. Considers that local authorities and valuation tribunals take too narrow an approach to this term. Highlights the judgment in "Parry v Derbyshire Dales DC" ([2006] EWHC 988 (Admin), L133998), which overturned the valuation tribunal's decision. Indicates the importance of taking into account the full facts of the individual case objectively rather than sticking rigidly to the guidelines.
LOCAL GOVERNMENT FINANCE ACT 1992 S6
England and Wales--1543-