Marks and Spencer plc v Fernley (VO)
Series: Rating Appeals ; [1999] RA Part 12 409-419(11)Publication details: 1999Subject(s): Summary: CA 9 November 1999. Ratepayers occupied a premises in Baker Street. When VO compiled the 1990 rating list he included entries for three hereditaments in the building although it was actually occupied as a single hereditament. M proposed three hereditaments should be assessed as a single one. Rating list was altered with effect from 1 April 1991.. M challenged alteration on grounds that effective date shouls be 1 October 1991. Both VO and M then changed their position on the effective date at the valuation tribunal. VT ordred VO to show effective date of 1 April 1990. LT upheld effective date. M appealed. Appeal dismissed.| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS61843 (Browse shelf(Opens below)) | 1 | Available | 104041-1001 |
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CA 9 November 1999. Ratepayers occupied a premises in Baker Street. When VO compiled the 1990 rating list he included entries for three hereditaments in the building although it was actually occupied as a single hereditament. M proposed three hereditaments should be assessed as a single one. Rating list was altered with effect from 1 April 1991.. M challenged alteration on grounds that effective date shouls be 1 October 1991. Both VO and M then changed their position on the effective date at the valuation tribunal. VT ordred VO to show effective date of 1 April 1990. LT upheld effective date. M appealed. Appeal dismissed.