Promoting and enhancing best practice and technical expertise

Rating Law and Practice 2022: Session 2

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. Leading lawyers and rating advisors, along with senior VOA contributors will review key cases in the context of current practice. Guided by the Chair, Upper Tribunal Judge Elizabeth Cooke, they review important and topical cases and explore the nuances of what is best and effective practice in the light of these decisions.

Module Duration: 2 hours 4 minutes

Recorded: 10/03/22

Areas covered

Occupation

The concept of rateable occupation is key to the system – it defines what is, or is not, part of the hereditament, and it also defines what it is that is to be valued; the mode or category of occupation. Despite more than 400 years of history, the courts continue to have to grapple with these questions.


Lead: Jenny Wigley Panel: Blake Penfold, Edward Gardner, Colin Brook and James Feltham


Ricketts (VO) v Cyxtera Technology UK Limited (formerly Savvis UK Ltd) [2021] UKUT 0265 (LC)

  • When does space in a new property form part of the hereditament

Nuffield Health v LB Merton [2021] EWCA Civ 826

  • Charitable rates relief – when is a property used “for charitable purposes”? 

LB Southwark v Ludgate House Ltd & Ricketts (VO) [2020] EWCA Civ 1637

  • Was Ludgate House a single hereditament for rating purposes?
  • Were certain rooms in the building, occupied by property guardians, in separate rateable occupation

Procedure

Process and procedure is another area where the courts and tribunals have seen a lot of activity in recent years. Getting procedure right is key to achieving a successful outcome in the substantive issue. 


Lead: Luke Wilcox Panel: Phil Spencer, Blake Penfold, Jane Canney and Mandy Franklin


Avison Young and David Jackson (VO) & Moore (VO) and Great Bear Distribution [2021] EWCA Civ 969

  • Powers of the VTE and UTLC
  • Temporary alterations to rating lists and “reinstatement” of values

Ricketts (VO) v Cyxtera Technology UK Limited (formerly Savvis UK Ltd) [2021] UKUT 0265 (LC)

  • Application of rule 38(7), Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009

JJ Wilson (Ipswich) Limited v Valuation Office Agency [2021] UKUT 0044 (LC)

  • Striking out
  • Validity of proposal
  • Dealing with written submissions

Hermes Property Unit Trust v Roberts (VO) and Trafford BC [2021] UKUT 0308 (LC)

  • Validity of Completion Notices
  • “Strict compliance” or “substantial compliance”

Valuation 

Some more interesting cases concerning the 2017 rating lists that have recently been dealt with at tribunals in relation to valuation issues – what are the outcomes?


Lead: Josh Myerson Panel: David Alford, Jane Canney, Tim Johnson and George Mackenzie


Saintta Global Lawyers (UK) Ltd v Ricketts (Valuation Officer) [2021] UKUT 242 (LC)

  • Rental evidence
  • Valuation of offices in China Town and meaning of “locality”

Flight Centre UK Ltd v Ricketts (VO) [2021] UKUT 0265 (LC)

  • Rental valuation where no tone of the list is established
  • Treatment of comparable evidence

BT plc v Ricketts (VO) VTE 536024208266/538N10)

  • Reliance on rent of the appeal property
  • Relevance of evidence from properties in a different mode or category of occupation

Debenhams Retail Ltd v Valuation Office Agency 681534939907/285NV17/2

  • Treatment of rental evidence in department store market
  • Rent of appeal property and other rents

Speakers