Double assessment
Series: Estates Gazette Case Summaries ; [2000] EGCS 142 (9/12/00) (1)Publication details: 2000Subject(s): Summary: "R v SoS Environment and another ex p Edison First Power Ltd", QBD 27 November 2000. Powergen UK plc owned two power stations which were included in the central valuation list. Up to and including 1999/2000 the power stations were subject to central non-domestic rating, governed by the Local Government Finance Act 1988 ss52 to 54. In 1999 E acquired the powerstations. The issue was whether E was liable to pay both central and local non-domestic rates for the stations during the year of change in occupation; and whether the double assessment was unlawful under the Local Government Finance Act 1988. "Held" application was dismissed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB3649-28 (Browse shelf(Opens below)) | 1 | Available | 109963-1001 |
"R v SoS Environment and another ex p Edison First Power Ltd", QBD 27 November 2000. Powergen UK plc owned two power stations which were included in the central valuation list. Up to and including 1999/2000 the power stations were subject to central non-domestic rating, governed by the Local Government Finance Act 1988 ss52 to 54. In 1999 E acquired the powerstations. The issue was whether E was liable to pay both central and local non-domestic rates for the stations during the year of change in occupation; and whether the double assessment was unlawful under the Local Government Finance Act 1988. "Held" application was dismissed.