Repairs, refurbishment and redevelopment
Language: English Series: Rating and Valuation Reporter ; 52(7/8) [2012] RVR, 182-190(9)Publication details: 2012Subject(s): Summary: Provides an overview of the history of rating, which is described as an aspect of taxation. The law of rating is entirely based on statute but the courts have frequently been called on to interpret the wording of these statutes, developing thereby a large body of case law called the common law of rating. Examines how certain concepts are treated in the law of rating: building works, entries in the list, rating of unoccupied property, the repairing covenant, the hypothetical landlord, on-going building works, and exemption.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L156906 (Browse shelf(Opens below)) | 1 | Available | 156906-1001 |
Provides an overview of the history of rating, which is described as an aspect of taxation. The law of rating is entirely based on statute but the courts have frequently been called on to interpret the wording of these statutes, developing thereby a large body of case law called the common law of rating. Examines how certain concepts are treated in the law of rating: building works, entries in the list, rating of unoccupied property, the repairing covenant, the hypothetical landlord, on-going building works, and exemption.