Promoting and enhancing best practice and technical expertise

Rating: Law and Practice 2021 - 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  
26 January 2021 Bryan Cave Leighton Paisner LLP, London £260 BOOK

Note: All prices are to be paid in GBP and are subject to VAT at the prevailing rate

Event duration: Day Event (5 hours CPD) (Lunch Included).
Registration from: 10.00. Event starts at: 10.30. Event finishes at: 17.00.

          CPT Events thank BCLP for the use of their facilities

Download and print your full course brochure here

Rating: Law and Practice is now an established and success annual feature in the rating diary. It 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. 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, from the VOA and private practice on key areas of rating practice 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 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 a property you can appeal. 

This event has identified 6 core areas of rating practice. Leading lawyers and rating advisors, and 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. And the audience will be encouraged to join the unfolding debates.  

COVID19 - Event Update:

During these uncertain times, we are keen to provide you with CPD support. We are working towards being able to run this event physically. However, dependent on Government advice and guidelines at the time, if needed, we will adapt this event to run virtually. We will advise on this closer to the event.



Welcome & Introduction from the Event Chair - Judge Elizabeth Cooke

Rateability - Hereditaments and Unit of Assessment 

Chris Sykes and Others (VOs) v Cardtronics UK Limited and others UKSC 2018 0225

  • The fallout from the Supreme Court decision review
  • The wider application of the Supreme Court decision to other types of property
  • Consequences of the decision for 2010 List Appeals and for the 2017 Rating Lists


Hughes (VO) v Exeter City Council (2020) UKUT 0087 (LC)

  • Method of valuation
  • Contractor’s Basis or Receipts & Expenditure
  • Alternative valuation approaches

Vtesse Networks Ltd v Gidman (VO) (2020) UKUT0013 (LC)

  • Method of valuation
  • Comparable evidence
  • Application of EU law

Facciolo v Costantin (2020) UKUT 0123 (LC)

  • Receipts and Expenditure valuation
  • Comparable assessments and “tone of the list” under CCA

MCC's - Affecting The Property and the Locality 

Wigan Football Company Ltd v Cox (VO) (2019) UKUT 0389 (LC)

  • Changes to “state of the hereditament”; “mode or category of occupation”; “physically manifest” changes to the locality
  • Can “certainty” and “accuracy” be reconciled

Buzz Group Ltd v Salmon (VO) (2020) UKUT 0116 (LC)

  • Changes to the hereditament when valued on a Receipts and Expenditure basis
  • Application of a valuation scheme to changed circumstances

Applying MCC rules to Covid-19

  • What is the effect of the pandemic and the restrictions imposed as a result?
  • Can these be reflected in the rating list?

Rates Liability and Mitigation 

NHS Foundation Trust and others v Derby City Council and others (2019) EWHC 3436 (Ch)

  • Charitable rate relief

Application by the Insolvency Service re Ellis & Co of Stretford

  • Compulsory winding up of rates appeals business allowed by the Court

Secretary of State for Business, Energy and Industrial Strategy v PAG Asset Preservation Ltd and MB Vacant Property Solutions Limited (2019) EWHC 2890 (Ch)

  • Compulsory winding up of rates mitigation business refused by the Court

ATOS IT Services v Fylde Borough Council (2020) EWHC 0647 (QB)

  • Identification of the hereditament and liability for rates
  • What happens if the hereditament is not correctly identified?

Process and Procedure

Avison Young v Jackson (VO (2020) UKUT 0058 (LC)

  • Application of provisions to “reinstate” RV

Stock Auto Breakers Ltd v Sykes (VO) (2020) UKUT 0052 (LC)

  • Admissibility of new evidence

Roberts (VO) v Backhouse Jones Ltd (2020) UKUT 0038 (LC)

  • When can assessments be merged under Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018?

St John’s Senior School v Jackson (VO) (2019) UKUT 0359 (LC)

  • Reinstatement of appeal “struck out” by the Valuation Tribunal for England

Senova Limited v Sykes (VO) (2019) UK UT 0275 (LC)

UT (LC) Practice Direction and RICS Professional Guidance (?)

  • Conditional fees for expert witnesses and witnesses of fact
  • Difference between these roles
  • Application of new Practice Directions from the Upper Tribunal (Lands Chamber)

RA 3 2020 (the Appeal of C & C Wall)

Whether a right of appeal lies to the Upper Tribunal against the VTE’s refusal of an application to review a decision – held, no right of appeal is available (Induna Stables).

State of Repair and Tenant's Alterations

Colour Weddings Ltd v Roberts (VO) (2019) UKUT 0385 (LC)

  • Premises undergoing works and incapable of beneficial occupation – effective date

Appeal of Jackson (VO) (2020) UKUT 0078 (LC)

  • Valuation of tenant’s alterations – factors to consider

Butterworth Laboratories Ltd and Berkshire & Buckinghamshire FA Limited v Smale (VO) (2019)

  • Valuation of tenant’s alterations – approach by the VTE

All Change? The Fundamental Review of Rating

Whilst all the above sessions are focused on the way case law affects practice, the fundamental review of rating is of such significance, that should it have reported, and if its proposals are indeed fundamental to the way we do rating, we would be foolish to not have a session on it. 

It is conditional on the review having been published and being of significance to require a debate.