Fellows (trading as Spar) v Moore (VO)
Language: English Series: Rating Appeals ; [1997] 12 RA 427-438(7)Publication details: 1997Subject(s): Summary: LT 1 August 1997. A shop trading as Spar Supermarket was assessed at £13,000 rv. It was agreed that the assessment was correct in the absence of any material change in the locality. The estate of local authority houses nearby was redeveloped and a proposal was made on behalf of the ratepayer to reduce the assessment due to the demolition of homes nearby. LT confirmed the assessment. The ratepayer proved that there had been a loss in his trading results since the redevelopment. He sought a 17.5 per cent reduction in rateable value quoting the precedent set by a nearby estate in support of his argument. The VO produced figures to show that rental values in the locality had not been affected and the economic state of the area was unchanged. Appeal allowed and assessment reduced.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS58221 (Browse shelf(Opens below)) | 1 | Available | 83056-1001 |
LT 1 August 1997. A shop trading as Spar Supermarket was assessed at £13,000 rv. It was agreed that the assessment was correct in the absence of any material change in the locality. The estate of local authority houses nearby was redeveloped and a proposal was made on behalf of the ratepayer to reduce the assessment due to the demolition of homes nearby. LT confirmed the assessment. The ratepayer proved that there had been a loss in his trading results since the redevelopment. He sought a 17.5 per cent reduction in rateable value quoting the precedent set by a nearby estate in support of his argument. The VO produced figures to show that rental values in the locality had not been affected and the economic state of the area was unchanged. Appeal allowed and assessment reduced.