| 000 | 01233cam a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS61843 | ||
| 008 | 000000n1999 000 0 eng u | ||
| 035 | _a(Sirsi) u104041 | ||
| 245 | _aMarks and Spencer plc v Fernley (VO) | ||
| 260 | _c1999 | ||
| 490 |
_aRating Appeals _v[1999] RA Part 12 409-419(11) |
||
| 520 | _aCA 9 November 1999. Ratepayers occupied a premises in Baker Street. When VO compiled the 1990 rating list he included entries for three hereditaments in the building although it was actually occupied as a single hereditament. M proposed three hereditaments should be assessed as a single one. Rating list was altered with effect from 1 April 1991.. M challenged alteration on grounds that effective date shouls be 1 October 1991. Both VO and M then changed their position on the effective date at the valuation tribunal. VT ordred VO to show effective date of 1 April 1990. LT upheld effective date. M appealed. Appeal dismissed. | ||
| 590 | _aABS | ||
| 650 | _aRATING APPEALS | ||
| 650 | _aNON DOMESTIC RATING (ALTERATION OF LISTS AND APPEALS) REGULATIONS 1993 | ||
| 650 | _aRATING LIST | ||
| 650 | _aMARKS AND SPENCER PLC V FERNLEY (VO) | ||
| 690 | _aRATING AND LOCAL TAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 999 |
_c62443 _d62443 |
||