Decision Nº LC-2022-126. Upper Tribunal (Lands Chamber), 25-01-2023 , [2023] UKUT 00003 (LC)
Jurisdiction | UK Non-devolved |
Judge | Mrs Diane Martin Surveyor Member |
Neutral Citation | [2023] UKUT 00003 (LC) |
Date | 25 January 2023 |
Court | Upper Tribunal (Lands Chamber) |
Judgement Number | LC-2022-126 |
UPPER TRIBUNAL (LANDS CHAMBER)
Neutral citation number: [2023] UKUT 00003 (LC) UTLC No: LC-2022-126
Royal Courts of Justice,
Stand, London WC2
TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007
RATING – VALUATION – small independent hotel – use of fair maintainable trade
methodology or comparable valuation – whether a tone established for the 2017 list – appeal
allowed – assessment determined at £16,250
AN APPEAL AGAINST A DECISION OF
THE VALUATION TRIBUNAL FOR ENGLAND
BETWEEN: ARMA HOTELS LTD Appellant
-and-
DAWN BUNYAN
(VALUATION OFFICER) Respondent
Re: The Brent Hotel,
165 Preston Hill,
Kenton,
Harrow,
HA3 9UY
Mrs Diane Martin MRICS FAAV
Heard on: 6 October 2022
Decision Date: 25 January 2023
Mr Anup Patel for the appellant
Mr Guy Williams, instructed by HMRC Solicitors for the respondent
© CROWN COPYRIGHT 2023
2
The following cases are referred to in this decision:
Arma Hotels Limited v Andrew Corkish (VO) [2020] UKUT 0103 (LC)
Futures (London) Ltd v Stratford (VO) [2005] 12WLUK92 [2006] RA 75
Stock Auto Breakers Ltd v Chris Sykes (VO) [2020] UKUT 52 (LC)
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