[2024] UKUT 356 (LC)

Case No: LC-2023-767

ON APPEAL FROM THE VALUATION TRIBUNAL FOR ENGLAND

VTE appeal number: CHG100663555

Royal Courts of Justice
Strand, London WC2A

15 November 2024

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

RATING – ALTERATION OF RATING LIST – whether premises temporarily incapable of beneficial occupation due to water penetration to be removed from rating list (or value reduced to £1) – repair assumption – whether remedial work was “repair” to be assumed to have been successfully completed – para 2(1)(b), Sch 6, Local Government Finance Act 1988 – appeal dismissed

BETWEEN:

CAREY GROUP PLC

Appellant

-and-

MR A RICKETTS

(VALUATION OFFICER)

Respondent

1 Hand Axe Yard,

London WC1X 8QF

Martin Rodger KC, Deputy Chamber President and Mark Higgin FRICS FIRRV

8 October 2024

Cain Ormondroyd, instructed by Charles Russell Speechlys, for the appellant

Matthew Donmall, instructed by HMRC Solicitors’ Office, for the respondent

© CROWN COPYRIGHT 2024

The following cases are referred to in this decision:

Benjamin v Anston Properties Ltd [1998] 2 EGLR 147

De Silva and Another v Davis (VO) [1983] 1 EGLR 211

Elmcroft Developments Ltd v Tankersley-Sawyer [1984] 1 EGLR 47

Gibson Investments Ltd v Chestertons plc [2002] 2 P & CR 494

Johnson (VO) v H&B Foods Ltd [2013] UKUT 539 (LC)

London Borough of Hounslow v Waaler [2017] EWCA Civ 45; [2017] 1 WLR 2817

Post Office v Aquarius Properties Ltd [1987] 1 All ER 1055

Quick v Taff-Ely BC [1986] QB 809

Ravenseft Properties Ltd v Davstone (Holdings) Ltd [1980] QB 12

Sinclair Gardens Investments (Kensington) Ltd. v Franks (1998) 76 P. & C.R. 230

SJ &J Monk v Newbigin [2015] 1 WLR 4817

SJ & J Monk v Newbigin [2017] UKSC 14; [2017] 1 WLR 851

Sole v Henning (V.O.) [1959] 3 All. E.R. 398

Wellcome Trust Ltd. v Romines [1999] 3 E.G.L.R. 229

Woolway v Mazars [2015] UKSC 53; [2015] 1 AC 186