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Nicholls v Wimbledon Valuation Office Agency & another

Language: English Series: Rating & Valuation Reporter ; (1995) 35 RVR 171(1)Publication details: 1995Subject(s): Summary: 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.

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.