[2024] UKUT 304 (LC)

Case No: LC-2023-387

Royal Courts of Justice,

Strand, London WC2A 2LL

7 October 2024

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

ON APPEAL FROM THE VALUATION TRIBUNAL FOR ENGLAND

RATING – HEREDITAMENT – whether a farm containing a racing yard and a point-to-point yard is one hereditament or two – whether racing yard is occupied jointly – paramount occupation in relation to the point-to-point yard – appeal allowed

BETWEEN:

Ms JOANNE MOORE (VALUATION OFFICER)

Appellant

-and-

CAROLINE BAILEY

Respondent

Holdenby North Lodge

Teeton,

Northampton NN6 8LG

Upper Tribunal Member Mark Higgin FRICS FIRRV

18 July 2024

Mr Edward Waldegrave for the appellant, instructed by HMRC solicitors’ office

Mr Christopher Marriott for the respondent

© CROWN COPYRIGHT 2024

The following cases are referred to in this decision:

Cardtronics UK Ltd v Sykes [2020] UKSC 21

Hollywell Union and Halkyn Parish v Halkyn District Mines Drainage Co [1895] AC 117

Hughes (VO) v Exeter City Council [2020] UKUT 7 (LC)

John Laing & Son Ltd v Assessment Committee for Kingswood Assessment Area [1949] 1 KB 344

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

Prosser KC v Ricketts (VO) [2024] UKUT 264 (LC)

Westminster Council v Southern Railway Co [1936] AC 511

Woolway (VO) v Mazars LLP [2015] UKSC 53

Zhylzhaxynova v Moore (VO) [2024] UKUT 204 (LC)