000 01459cab a2200229 4500
001 L136477
008 070202n2006 000 0 eng u
035 _a(Sirsi) u136477
041 0 _aeng
245 0 0 _aVtesse Networks Ltc v Alan Roy Bradford
_h[electronic resource]
260 _c2006
520 _a[2006] EWCA Civ 1339, 19 October 2006. The appellant telecommunications company appealed against a decision of the Lands Tribunal that the whole of a fibre optic Telecommunications network operated by the company constituted a rateable hereditament, of which the company was in occupation, so that the company was liable for non-domestic rates in respect of it. The company contended that the network could not be described as a "unit of property" within the meaning of the General Rate Act 1967 s.115. "Held": the tribunal's conclusion that the network was a unit of property, so as to form a hereditament was not reached as a result of any error of law.
590 _aKA
650 2 4 _aGILBERT V HICKINBOTTOM AND SONS
650 2 4 _aHOLYWELL UNION V HALKYN DISTRICT MINES DRAINAGE CO
650 2 4 _aWESTMINSTER CITY COUNCIL V SOUTHERN RAILWAY CO LTD
650 2 4 _aGENERAL RATE ACT 1967 S115(1)
651 4 _aEngland
_y886-
690 _aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-BUSINESS RATES
856 4 0 _uhttps://www.bailii.org/ew/cases/EWCA/Civ/2006/1339.html
_zView the item free of charge at www.bailii.org...
942 _n0
999 _c78307
_d78307