Decision Nº RA 73 2018. Upper Tribunal (Lands Chamber), 08-01-2020 , [2020] UKUT 0007 (LC)
| Jurisdiction | UK Non-devolved |
| Judge | Mr Andrew J Trott FRICSMr Mr Justice Holgate |
| Neutral Citation | [2020] UKUT 0007 (LC) |
| Date | 08 January 2020 |
| Court | Upper Tribunal (Lands Chamber) |
| Judgement Number | RA 73 2018 |
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UPPER TRIBUNAL (LANDS CHAMBER)
UT Neutral citation number: [2020] UKUT 0007 (LC)
UTLC Case Number: RA/73/2018
TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007
RATING – valuation – alteration of rating list – museum located in an historic building –
valuation method – receipts and expenditure – socio-economic benefits – whether contractor’s
basis to be used where occupation is not for profit – modern substitute building – function of
stage 4 of contractor’s basis – affordability of rent – contractor’s basis inappropriate – appeal
dismissed
IN THE MATTER OF AN APPEAL AGAINST A DECISION
OF THE VALUATION TRIBUNAL FOR ENGLAND
BETWEEN:
STEPHEN G HUGHES (VALUATION
OFFICER)
Appellant
and
EXETER CITY COUNCIL
Respondent
Re: Royal Albert Memorial Museum and Art Gallery,
Queen Street,
Exeter,
EX4 3RX
The President, the Hon. Sir David Holgate and A J Trott FRICS
Royal Courts of Justice
25-27 June 2019
Sarabjit Singh QC, instructed by HMRC Solicitor’s Office, for the Appellant
David Forsdick QC, instructed by the City Solicitor Exeter City Council, for the Respondent
© CROWN COPYRIGHT 2020
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The following cases are referred to in this decision:
Allen v English Sports Council [2009] RA 289
Allied Domecq Retailing Limited v Williams [2000] RA 119
Amalgamated Relays Ltd v Burnley Rating Authority [1950] 2 KB 183
British Telecommunications plc v Central Valuation Officer [1998] RVR 86
British Transport Commission v Hingley [1961] 2 QB 16
Bromley London Borough Council v Greater London Council [1983] 1 AC 768
Cardiff City Council v Williams [1973] RA 46
Cartwright v Sculcoates Assessment Union [1900] AC 150
Dawkins v Ash [1969] 2 AC 366
Dawkins v Leamington Spa Corporation (1961) 8 RRC 241;
Eastbourne Borough Council v Allen [2001] RA 273
Fir Mill Ltd v Royton UDC (1960) 7 RRC 171
Garton v Hunter [1969] 2 QB 37
Great Western Metropolitan Railway Co. v Hammersmith Assessment Committee [1916] AC 23
Harrods Limited v Baker [2007] RA 247
Hewitt v Telereal Williams Ltd [2019] 1 WLR 1362
Hoare v National Trust [1998] RA 391
Hoare v National Trust (1998) 77 P & CR 366
Hughes (VO) v York Museums and Gallery Trust [2017] UKUT 200 (LC)
Hughes v York Museums and Gallery Trust [2017] RA 302
Hughes (VO) v York Museums and Gallery Trust [2017] UKUT 200 (LC)
Humber Ltd v Jones (1960) 6 RRC 161
Imperial College of Science and Technology v Ebdon [1986] RA 233
Inland Revenue Commissioners v Gray [1994] STC 360
Kingston Union Assessment Committee v Metropolitan Water Board [1926] AC 331
London County Council v Erith and West Ham Churchwardens and Overseers [1893] AC 562
Marylebone Cricket Club v Morley (1959) 5 RRC 122
Merlin Entertainments Group Limited v Cox (VO) [2019] RA 101
Mersey Docks and Harbour Board v Birkenhead Union Assessment Committee [1901] AC 175
Monsanto plc v Farris (1998) RA 107
Montrose Town Council v Assessor for Angus (1964) S.C. 363
Morecambe and Heysham Corporation v Robinson [1961] 1 WLR 373
Oakbank Oil Company v Assessor for Midlothian (1902) 9 SLT 471
Pollway Nominees Ltd v Croydon LBC [1987] AC 79
Poplar Metropolitan Borough Assessment Committee v Roberts [1922] 2 AC 93
Port of London Authority v Orsett Union Assessment Committee [1920] AC 273
R v London School Board (1886) 17 QBD 738
R v School Board for London (1886) 17 QBD 738
Roberts v Hopgood [1975] AC 578
Robinson Brothers (Brewers) Limited v Houghton and Chester le Street Assessment Committee
[1937] 2 KB 445; [1938] AC 321
Scottish Exhibition Centre Ltd v Strathclyde Regional Assessor [1992] RA 209
Scottish Greyhound Racing Company v Glasgow Assessor and others [1947] S.C. 380
Semilogistics Milford Haven Limited v Stephen Webb (VO) [2018] UKUT 019 (LC)
SJ & J Monk v Newbigin (Rating Surveyors Association and another intervening) [2017] 1 WLR
851
Surrey County Valuation Committee v Chessington Zoo Ltd [1950] 1 KB 640
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Tomlinson v Plymouth Argyle Football Club Limited (1960) 6 RRC 173
Townley Mill Company (1919) Limited v Oldham Assessment Committee [1937] AC 419
Williams v Scottish and Newcastle Retail Limited [2001] RA 41
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