Tully v Jorgensen (VO)
Series: Rating Appeals ; [2003] RA 233-243(5)Publication details: 2003Subject(s): Summary: RA/22/2001, 4 August 2003. Appellant ratepayer (T) appealed against a valuation tribunal ruling that a house in which a bedroom was used for home-working purposes should be included on the non-domestic rating list as an office. The appeal raised the issue of whether the house was used wholly for the purposes of living accommodation within the Local Government Finance Act 1988. s66(1)."Held" on appeal, that a house in which one room was used as a home office containing equipment provided by T's employer for the purposes of her employment, equipment provided by T and used for private study and household equipment was held wholly for the purposes of living accommodation and therefore was not subject to non-domestic rates. Decision available from Lands Tribunal +44 (0)20 7947 7200.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS67200 (Browse shelf(Opens below)) | 1 | Available | 123856-1001 |
RA/22/2001, 4 August 2003. Appellant ratepayer (T) appealed against a valuation tribunal ruling that a house in which a bedroom was used for home-working purposes should be included on the non-domestic rating list as an office. The appeal raised the issue of whether the house was used wholly for the purposes of living accommodation within the Local Government Finance Act 1988. s66(1)."Held" on appeal, that a house in which one room was used as a home office containing equipment provided by T's employer for the purposes of her employment, equipment provided by T and used for private study and household equipment was held wholly for the purposes of living accommodation and therefore was not subject to non-domestic rates. Decision available from Lands Tribunal +44 (0)20 7947 7200.