Decision Nº LC-2021-261. Upper Tribunal (Lands Chamber), 30-11-2022 , [2022] UKUT 0237 (LC)
| Jurisdiction | UK Non-devolved |
| Judge | Mrs Diane Martin Surveyor Member |
| Neutral Citation | [2022] UKUT 0237 (LC) |
| Date | 30 November 2022 |
| Court | Upper Tribunal (Lands Chamber) |
| Judgement Number | LC-2021-261 |
UPPER TRIBUNAL (LANDS CHAMBER)
Neutral citation number: [2022] UKUT 0237 (LC) UTLC No: LC-2021-261
Royal Courts of Justice,
Strand, London WC2
TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007
RATING – rateable property - preliminary issue – whether stables in separate ownership from
a house were an appurtenance belonging to or enjoyed with the house – section 66(1)(b),
Local Government Finance Act 1988 – ownership not determinative – part of hereditament
was domestic property – appeal allowed in part
AN APPEAL AGAINST A DECISION OF
THE VALUATION TRIBUNAL FOR ENGLAND
BETWEEN: THE PROPANE COMPANY LIMITED Appellant
-and-
DAWN BUNYAN
(VALUATION OFFICER)
Respondent
Re: Court Lodge Farm,
Sandhurst Road,
Bodiam,
Robertsbridge,
East Sussex, TN32 5UJ
Mrs Diane Martin MRICS FAAV
Heard on: 14 July 2022
Decision Date: 30 November 2022
Cain Ormondroyd, instructed by Altus for the appellant
Mark Westmoreland Smith, instructed by HMRC Solicitors for the respondent
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