[2024] UKUT 232 (LC)

Case No: LC-2023-681

ON APPEAL FROM THE VALUATION TRIBUNAL FOR ENGLAND

22 August 2024

Royal Courts of Justice,

London WC2A 2LL

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

RATING - valuation - alteration of rating list - farm themed leisure attraction in a composite hereditament - receipts and expenditure method – effect on value of rights reserved - appeal dismissed

BETWEEN:

CHARLES WATERS

Appellant

-and-

WAYNE COX (VALUATION OFFICER)

Respondent

Finkley Down Farm,

Finkley Road,

Finkley,

SP11 6NF

Mr Mark Higgin FRICS FIRRV

13-14 June 2024

Mr Cain Ormondroyd, for the appellant

Mr Hugh Flanagan, instructed by HMRC Solicitors, for the respondent

© CROWN COPYRIGHT 2024

The following cases are referred to in this decision:

BNPPDS Limited & BNPPDS Limited (Jersey) v Trustees for Blackrock UK Property Fund and Andrew Ricketts (VO) [2022] UKUT 129 LC

Coll (LO) v Waters [2016] EWHC 831 (Admin)

Dawkins v Ash Brothers [1969] 2 AC 382

Fryer v Cox [2022] UKUT 229 (LC)

Facciolo v Constantin (VO) [2020] UKUT 0123 (LC)

Hughes (VO) v York Museums and Gallery Trust [2017] UKUT 20 (LC)

Robinson Bros (Brewers) Ltd v Houghton and Chester-le-Street AC [1937] 2 KB 445

Williams (VO) v Scottish and Newcastle [2001] EWCA Civ 185

Wishart v Hulse (VO) [2018] UKUT 224 (LC)