000 00925cab a2200241 4500
001 ABS53855
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u6931
041 _aeng
245 _aNicholls v Wimbledon Valuation Office Agency & another
260 _c1995
350 _a0
490 _aRating & Valuation Reporter
_v(1995) 35 RVR 171(1)
520 _aQBD 12 July 1995. The appellant claimed that his home was not subject to council tax, being a floating structure (not a boat) and not being fixed to land with a necessary degree of permanence. Appeal dismissed as the issue of permanence (whether agreed or not) was not raised at the valuation tribunal.
650 _aCOUNCIL TAX
650 _aFLOATING HOMES
650 _aGENERAL RATE ACT 1967 S115(1)
650 _aHEREDITAMENTS
650 _aPERMANENCE
690 _aRATING AND VALUATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c4125
_d4125