000			01334cab a2200205 4500
001			ABS39136
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u14624
041			_aeng
245			_aTrendworthy Two Ltd v Islington LBC
260			_c1988
350			_a0
490			_aAll England Law Reports _v(1988) 1 All ER 953-958(6)
520			_aHL 24 March 1988. The plaintiff (T) was charged rates under the General Rate Act 1967 in respect of periods prior to the building being occupied. T objected that they were not liable until the relevant hereditaments and their respective rateable values had been entered in the valuation list s. It was held by CA that T were not liable. The HL has overruled this claiming that a rating authority has the power to amend the rate of a newly erected and unoccupied property so as to make the owner liable for rates on the basis of the value proposed by the VO even though the proposed valuation is the subject of an unresolved objection and the new hereditament has not been entered in the valuation list. This has a related case running concurrently London Merchant Securities Plc v Islington London Borough Council . (Abs 38010)
650			_aEMPTY PROPERTY
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c9544 _d9544