000			01534cab a2200217 4500
001			ABS37256
008			090401t1986 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u3284
041			_aeng
245			_aDebenhams PLC v Westminster City Council
260			_c1986
350			_a0
490			_aWeekly Law Reports _v(1986) 3 WLR 1063-1080(18)
520			_aHL 4 December 1986. Appeal by Westminster City Council against Debenhams PLC,for non-payment of rates in respect of premises at 200-202 Regent Street and 50-52 and 27-28 Kingly Street,London W1. Debenhams were owners of the former Hamleys toy shop in Regent Street, with two buildings comprising a single hereditament for rating purposes. The block was numbered 200-202 Regent Street at the shopfront and 50-52 Kingly Street at the rear.The second building,27-28 Kingly Street,on the opposite side of the road joined the first by a footbridge and a subway. Both buildings were unoccupied February 1982 to March 1983 and during January to March 1983 the subway and bridge were removed to enable 27-28 Kingly Street to be sold separately. Debenhams asserted that designation of "Nos 172-206 Regent Street" as listed buildings was apt to include the entire hereditaments and they were under no liability to pay unoccupied rates. Following a summons for non-payment of rates,the magistrate held that on
650			_aEXEMPTION
650			_aRATING APPEAL
650			_aUNOCCUPIED PROPERTY
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c2007 _d2007