000 00984cab a2200205 4500
001 ##L134365
008 060731n2006 000 0 eng u
035 _a(Sirsi) u134365
041 0 _aeng
100 1 _aRussell, Paul
245 0 0 _aStaying neutral
260 _c2006
490 0 _aInsight
_vJuly 2006, 24-25(2)
520 _aAdvises on the definition of sole or main residence. Considers that local authorities and valuation tribunals take too narrow an approach to this term. Highlights the judgment in "Parry v Derbyshire Dales DC" ([2006] EWHC 988 (Admin), L133998), which overturned the valuation tribunal's decision. Indicates the importance of taking into account the full facts of the individual case objectively rather than sticking rigidly to the guidelines.
590 _aIKA010806
650 2 4 _aLOCAL GOVERNMENT FINANCE ACT 1992 S6
651 4 _aEngland and Wales
_y1543-
690 _aPROPERTY-PROPERTY VALUATION AND APPRAISAL-TAXATION VALUATION
942 _n0
999 _c77481
_d77481