CPT Events

Promoting and enhancing best practice and technical expertise

Rating: Law and Practice 2018 - 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 the important, topical cases and explore the nuances of what is best and effective practice in the light of these decisions. 

Date Venue Price  
14 November 2018 Bryan Cave 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: 16.45.

   CPT are proud to announce Principled as the sponsor for the day.

                                        Principled is the market leader in business rates mitigation - find out more here.

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

Download and print your full course brochure here

Rating: Law and Practice is now an established and successful annual feature within the rating calendarIt goes to the very soul of what rating is about, which is how the impact of case law in rating work is profound and dictates how you practice.  It is always valuable to hear about the cases, but the real value is in understanding the impact and significance of those cases on the way you work.  This event provides commentary from the Lawyers, the VOA and those from Private Practice on the key areas of rating and on the major cases impacting on it.

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 then summarised by the panel, which then turns into 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 8 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 Upper Tribunal Member Mr Paul Francis.  They will then explore the extent and limits of how they impact on rating practice. The audience will be encouraged to join in on the unfolding debates.  



Unit of Assessment and Paramount Occupation

Sainsbury’s Supermarkets Limited and others v Valuation Office Agency (2017) UKUT 0138 (LC)

  • One or more than one hereditament?
  • The Court of Appeal decision
  • Other decisions in respect of ATM sites
  • Consequences
  • What happens now?

Plant and Machinery

Iceland Foods Ltd v Berry (VO) (2018) UKSC 0015

Wilkinson (VO) v Edmundson Electrical (2017) UKUT 0390 (LC)

  • General rules on rateability
  • Application of the Plant and Machinery Order
  • Specific exclusions within the P&M Order
  • Is the key distinction between plant used as part of tenant’s modus operandi rather than narrow meaning of process?
  • Application to other property types and other specialist plant

Procedure in Valuation Tribunal and Upper Tribunal

Simpsons Malt Ltd and Others v Jones (VO) and Others (2017) UKUT 0460 (LC)

Appeals of Thorntons plc and Clarion Solicitors Limited (2018) UKUT 0109 (LC)

Appeal of Ryan Fisher Carpet and Vinyl Showroom (2018) UKUT 0153 (LC)

Hammerson UK Properties v Gowlett (VO) (2017) UKUT 0469 (LC)

Leisurefair v Jackson (VO) VTE decision

  • Importance of Standard Directions
  • What to do if these are not complied with?
  • When is an appeal struck out?
  • Routes to reinstatement
  • How the Upper Tribunal is reshaping procedure in its own jurisdiction and in the VTE
  • Implications for practitioners under CCA

Occupation and Mitigation

Principled Limited v Trafford Borough Council (2018)

Rossendale Borough Council v Hurstwood Properties Limited (2017) EWHC 3461 (Ch)

  • Beneficial occupation – what does it mean?
  • When are arrangements “a sham”?
  • Piercing the corporate veil
  • Structured insolvency arrangements – can they be applied to the hypothetical rating world?

Deemed State of Repair: Ramifications of Monk

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

  • Where are we a year on from the Supreme Court decision?
  • Recent cases at VTE
  • What should the ratepayer be asking for?
  • Significance of deletion or RV £0
  • What happens when works finish?
  • Further cases to come

Valuation – Obsolescence 

Telereal Trillium v Hewitt (VO) (2018) EWCA Civ 26

  • The outcome of the Court of Appeal decision
  • When is a property obsolete?
  • Valuation of vacant properties
  • Comparison with earlier case law including Leda Properties
  • What are the consequences for valuation if a property is obsolete?

Material Change of Circumstances

Merlin Entertainments Group Limited v Cox (VO) (2018)

Wigan Football Company Limited v Richie Roberts (VO) (2018)

  • Outcomes of the VTE hearings
  • What does “physically manifest” mean?
  • When can changes be “masked” by other factors?
  • Is Brexit an MCC? 

Mazars Reversal

Rating (Properties in Common Occupation) and Council Tax (Empty Dwellings) Act 2018

  • What does the Act say?
  • What new regulations have been introduced?
  • How will the 2010 and 2017 Rating Lists be amended?
  • Problems and opportunities for ratepayers and practitioners