CPT Events

Promoting and enhancing best practice and technical expertise

Rating: Law and Practice 2017 - Applying Case Law to Practice

Best rating practice cannot be achieved without understanding case law. This event is far more than a case law review. A panel of leading lawyers and practitioners will review important and topical cases and explore the nuances of what is best and effective practice in the light of these decisions.

Date Venue Price  
15 November 2017 Berwin Leighton Paisner LLP, London    

Note: All prices are subject to VAT at the prevailing rate

Event duration: Day Event (6 hours CPD) (Lunch Included).
Registration from: 09.30. Event starts at: 09.55. Event finishes at: 17.05.

      CPT would like to thank Berwin Leighton Paisner for the use of their facilities.

Download and print your full course brochure here

Rating: Law and Practice now in its third year, goes to the very soul of what rating is about.

The impact of case law in rating work is profound and dictates how you practice. Its always valuable to hear about the cases, but the real value is understanding the impact and extent of those cases on the way you work.

“Rating surveyors are concerned by cases, as this dictates the opportunities for arguing a reduction; and it all hangs on the particular character of each dispute and the weighting they give to previous case law. There is no one size fits all. That’s what makes rating such fun.” Barlow 2016

The formula is a simple one. We take a landmark case or an area of practice that is topical and/or contentious. The cases are summarised, but then we have a debate between the practitioner, the VOA and the lawyer to extract the nuances out of the subject.

This event is so much more than a case law review. It goes to the very heart of whether, based on existing case law, you have an assessment you can appeal.

This event has identified 6 core areas of rating practice. Leading lawyers and rating advisors, along with senior VOA contributors will review key cases that create precedent, under the auspices of Tribunal Judge Cooke. They will then explore the extent and limits of how they impact on rating practice. The audience will be encouraged to join the unfolding debates.

Speakers

Programme

Session 1 - Unit of assessment and method of valuation

Hughes (VO) - v - York Museums and Gallery Trust (2017) UKUT 0200 (LC)

  • Unit of assessment – principles and practice
  • Method of valuation
  • Application of Receipts and Expenditure method
  • Consideration of Contractor’s Basis
  • Exemptions under Schedule 5 LGFA 1988
  • Scope of proposal and jurisdiction of Upper Tribunal

Speakers: Galina Ward; Roger Cohen; Josh Myerson; Steve Hughes (VO)

Session 2 - Valuation Methodology

Rentals method 

City of York Council –v- Sykes (VO) (2017) UKUT 0230 (LC)

  • Application of rentals basis to an unusual hereditament
  • End allowances
  • Quantum
  • Listed building status
  • Lack of car parking
  • Layout

Contractor’s Basis 

Celsa Steel (UK) Ltd –v- Webb (VO) (2017) UKUT 0133 (LC)

  • Stage 5 adjustments
  • Position of the hypothetical tenant
  • Effect of statutory decapitalisation rate on adjustments
  • Implications of different statutory decapitalisation rates in England and Wales
  • Are transitional adjustments, or lack of them, a factor
  • Is Contractor’s Basis still a method of valuation or just a method of ranking properties 

Receipts and Expenditure 

United Utilities –v- Zammit-Wilson (CVO) (2017)

  • Tenant’s share
  • Tenant’s outgoings - repair
  • Effect of regulatory framework and environment – benefit or burden
  • Approach to tenant’s assets
  • Return on tenant’s capital
  • Does this approach value the property or the occupier 

Speakers: Cain Ormondroyd; Josh Myerson; Debbie Warwick; Steve Webb (VO)

Session 3 - Serving Documents

UKI (Kingsway) Limited – v – Westminster City Council (2017) EWCA Civ 430

  • Addressing of Notices
  • Delivery of documents
  • Effect of invalid Completion Notices
  • Implications for Billing Authorities and for Owners
  • How and when to challenge a Completion Notice
  • Altering the Rating List 

Speakers: Roger Cohen; Luke Wilcox

Session 4 - Unit of Assessment

Paramount occupation

Sainsbury’s Supermarkets Limited and others v Valuation Office Agency (2016)

  • One or more than one hereditament? 
  • The VTE’s and UT’s decisions in respect of ATM sites 
  • Consequences
  • What happens now

Related issues 

Self Storage Units

Harding and Clements- v- Secretary of State for Transport (2017) UKUT 0135 (LC)

  • Definition of hereditament
  • Division by highway
  • Geographical test
  • Functional test
  • Consideration by UT (LC) of the Woolway v Mazars tests

Speakers: Cain Ormondroyd; Debbie Warwick

Session 5 - Deemed State of Repair

Newbigin (VO) (Respondent) -v- SJ&J Monk (a firm) (Appellant) (2017) UKSC 14

  • What is the “logically prior” question of whether the property is capable of beneficial occupation
  • Does the repairing assumption have any role
  • What is the prescribed and correct approach?
  • When to apply the reality principle?
  • When is a property undergoing redevelopment, rather than being in disrepair?
  • How do you deal with part rebuild/part refurbishment?
  • When does a scheme start – at design stage, at planning approval, at commencement of building works?
  • And what if the work is paused disrupted or stopped, intentionally or not? 
  • How do you make an application to the VOA for a change in the List
  • Can building works now be used to the advantage of the ratepayer to frustrate and minimise the payment of business rates?

Speakers: Luke Wilcox; Roger Cohen; Blake Penfold; Patrick Bond (VO)

Session 6 - Liability and Charitable Relief

British Museum –v- Camden London Borough Council

  • Application of charitable relief
  • Identifying the hereditament
  • Implications for charities and billing authorities

Speakers: Galina Ward

Session 7 - When is an appeal struck out

Norton Motorcycles Ltd, First Colour Ltd, Portland Lighting Ltd and D P Reality Ltd -v- Guy Ward (VO), Mr David Jackson ( VO) and Craig F Jones (VO)

  • When appeals are struck out at VTE what is the significance for further appeal?
  • Applications to reinstate and jurisdiction of the upper Tribunal
  • Cases under the VTE pilot scheme and under the previous Directions
  • Automatic strike-out and discretionary strike-out
  • Reinstatement or relief from striking-out
  • UKSC decision in BPP Holdings v HMRC – application to rating appeals
  • Implications for practitioners

Speakers: Caroline Daly, Blake Penfold, John Harding (VO)