000			01487cab a2200193 4500
001			ABS37753
008			090401t1987 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u6592
041			_aeng
245			_aTrendworthy Two Ltd v Islington LBC
260			_c1987
300			_a(See also Abstract 36019)
350			_a0
490			_aEstates Gazette _v282 (6336) 30 May 1987, 1125-1131 (5)
520			_aCA 5 March 1987. An appeal by the rating authority from a decision in favour of the ratepayers, who sought a declaration that they were not liable to pay unoccupied property rates until entries had been made in the valuation list. There was also a cross-appeal by the ratepayers, as to their liability to pay unoccupied property rates before their appeal against the completion notice had been decided. It was held by the majority that the owners were not liable to pay rates until the rateable value had been determined; cases cited by the parties, Bar Hill Developments Ltd v South Cambridgeshire District Council and Hastings Borough Council v Tarmac Properties Ltd were not authorities binding on the Court of Appeal on the issue. Another judge, dissenting, was of the opinion that there was no difference in principle discernable in the legislation to prevent the rule which applied to occupied premises from applying to unoccupied premises. He was in agreement with the views expressed in the
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c3939 _d3939