HL 20 May 1987. Ratepayers`(R) appeal from CA decision allowing only in part their appeal from a cc decision which dismissed their appeal against a completion notice served by the rating authority relating to the Angel Centre . The completion notice stated the property would be treated as completed on 1 September 1983. R had appealed to cc on the grounds that the building could not reasonably be expected to be completed by then. Cc held, dismissing the appeal, that by March 1983 the building was substantially complete and that works customarily done after substantial completion could reasonably be carried out within six months. On appeal, CA held allowing the appeal that upon the evidence before him the judge could not properly have come to the conclusion he did on the time reasonably required for fitting out . R appealed to HL on the grounds which failed in CA. HL held, in determining the starting date for the customary works, it was necessary to determine when the building was comp