Promoting and enhancing best practice and technical expertise

Rating: Law and Practice 2021 - Session 1

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. This module is the first of two sessions. 

Module Duration: 2 hours 26 minutes

Recorded: 16/02/21

Areas covered

Welcome & Introduction from the Event Chair - Judge Elizabeth Cooke

Process and Procedure

Lead: Richard Glover QC PanelRoger CohenKarl ListJosh Myerson MRICS Dip.Rating

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

  • Application of provisions to “reinstate” RV

Sykes (VO) v Great Bear Distribution Limited [2020] UKUT 0238 (LC)

  • No exercise of discretionary power where doing so would result in inaccuracy in the rating list

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).

Libra Textiles Limited t/a Boundary Mills Stores and Centric Assets Limited v Roberts (VO) and Alford (VO) [2020] UKUT 0237 (LC)

  • Proposals made following the coming into force of the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 were made out of time. 

Co-operative Group and Poundland Limited v Virk (VO) and Batelle Agrifood Limited v Sykes (VO) [2020] UKUT 286 (LC)

  • Proposals struck out as being an "abuse of process"

London Borough of Newham v RAD Phase 1 Type B Property Company No.1 Limited [2020] UKUT 0203 (LC)

  • VTE has no power to quash a Completion Notice but may determine new completion date

Rates Liability and Mitigation 

Lead: Richard Glover QC Panel: Andrew Hetherton MRICS IRRV (Hons) Cert EdRebecca Campbell

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 Ltd (2020) EWCA Civ 1017

  • Compulsory winding up of rates appeals business refused by the Court of Appeal

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?


Lead: Luke Wilcox PanelJosh Myerson MRICS Dip.Rating, Wayne Cox MRICS Dip.RatingPhil Spencer

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