Conclusions
Conclusion
In conclusion, we respectfully disagree with the learned President of the VTE. The appeal succeeds.
In those circumstances the parties agree that the correct assessment in the Rating List is £136,000.
This decision is final on all matters except costs, and a letter outlining the procedure for making costs submissions, in the event that they cannot be agreed, accompanies the decision.
Judge Elizabeth Cooke Peter McCrea FRICS FCIArb
31 May 2024
Right of appeal
Any party has a right of appeal to the Court of Appeal on any point of law arising from this decision. The right of appeal may be exercised only with permission. An application for permission to appeal to the Court of Appeal must be sent or delivered to the Tribunal so that it is received within 1 month after the date on which this decision is sent to the parties (unless an application for costs is made within 14 days of the decision being sent to the parties, in which case an application for permission to appeal must be made within 1 month of the date on which the Tribunal’s decision on costs is sent to the parties). An application for permission to appeal must identify the decision of the Tribunal to which it relates, identify the alleged error or errors of law in the decision, and state the result the party making the application is seeking. If the Tribunal refuses permission to appeal a further application may then be made to the Court of Appeal for permission.
- Heading
- Introduction
- Facts
- More about Fridays’ business
- The law
- The evolution of the law
- The first requirement: are the buildings “occupied together with” agricultural land?
- Discussion (1): is Farmer v Buxted still authoritative as to the meaning of “occupied together with” in paragraph 3(a) of Schedule 5?
- Discussion (2): on that basis, were the three buildings occupied together with the arable land at Chequer Tree Farm?
- Discussion (3):if we are wrong about Buxted, were the three building occupied together with agricultural land?
- The second requirement: are the three buildings used solely in connection with agricultural operations on land?
- Conclusions
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