[2024] UKUT 351 (LC)

LC-2023-393

IN THE MATTER OF AN APPEAL AGAINST DECISIONS OF THE VALUATION TRIBUNAL FOR ENGLAND

VTE Refs: CHG100706377 and CHG100706379

Royal Courts of Justice,

Strand, London WC2A 2LL

12 November 2024

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

RATING – HEREDITAMENT – advertising rights in railway stations – whether separately rateable in local list as being in the occupation of company to whom rights had been granted, or in central list as being in the occupation of Network Rail – s.64(2), 65(8), Local Government Finance Act 1988; reg.6, Central Rating List (England) Regulations 2005 – appeal allowed

BETWEEN:

KARL LIST

(Valuation Officer)

Appellant

- and -

NETWORK RAIL INFRASTRUCTURE LIMITED

Respondent

Digital advertising right, Liverpool Street Station, London EC2M 7PY and

static advertising right, Victoria Station, London SW1E 5ND

Martin Rodger KC, Deputy Chamber President, and

Peter D McCrea OBE FRICS FCIArb

29-30 October 2024

Galina Ward KC and Hugh Flanagan, instructed by HMRC Solicitors, for the appellant

Daniel Kolinsky KC and Luke Wilcox, instructed by Dentons, for the respondent

© CROWN COPYRIGHT 2024

The following cases were referred to in this decision:

Cardtronics UK Ltd v Sykes (VO) [2020] UKSC 21

Case (VO) v British Railways Board [1972] RA 96

Esso Petroleum v Walker (VO) [2013] RA 355

Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Pierson (VO) [1961] AC 463

Ludgate House Ltd v Ricketts (VO) [2021] 1 WLR 1750

O’Brien v Secker (VO) [1996] RA 409

Peak (VO) v Henlys (Bournemouth) Ltd (1959) 52 RIT 305

Westminster City Council v Southern Railway Co Ltd [1936] AC 511