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.

Start Date	Venue	Price
15 November 2017	Bryan Cave Leighton Paisner LLP, London

Note: All prices are to be paid in GBP and 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 not available

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

Judge Elizabeth Cooke, Judge of the Upper Tribunal (Lands Chamber)
Roger Cohen, Senior Counsel, BCLP.
Luke Wilcox, Barrister, Landmark Chambers
Cain Ormondroyd, Barrister, Francis Taylor Building
Galina Ward, Barrister, Landmark Chambers
George Mackenzie, Barrister, Francis Taylor Building
Stephen Hughes, Head of Commercial, Leisure & Civics Team, National Specialists Unit , Valuation Office Agency
John Harding, Litigation and Technical Policy Team, Chief Valuer Group, Valuation Office Agency
Patrick Bond BSc FRICS Dip.Rating IRRV (Hons), Chairman of The Rating Diploma Holders' Section of the RICS; Visiting Lecturer, City University Business School
Stephen Webb, Technical Lead, Utilities, Transport and Telecoms Team, National Specialist Unit, Valuation Office Agency
Blake Penfold BSc FRICS MCIArb, Business Rates Consultant, Blake Penfold Consultancy
Josh Myerson FRICS Dip.Rating IRRV (Hons), Partner and Head of Rating, Montagu Evans LLP; Previous Past President, The Rating Surveyors' Association
Debbie Warwick, Partner and Head of Rating, Daniel Watney LLP, Honorary Secretary, The Rating Surveyors' Association
Carla-Maria Heath BA IRRV (Hons), IRRV Senior Vice-President, Chair of IRRV Local Taxation & Revenues Faculty Board

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)