HEWITT (VO) v TELEREAL TRILLIUM [2016] UKUT 258 (LC) (16 June 2016)
RATING – Valuation -– non- domestic hereditament – Local Government Finance Act 1988 schedule 6 – appeal to Upper Tribunal raising a point of law upon agreed facts – agreement that had the subject office hereditament been on the market at the relevant date nobody in the real world would have been prepared to occupy the property and pay a positive price – other comparable office properties in occupation at substantial rents at relevant date – whether a nil (or nominal) rateable value to be entered in valuation list .. appeal allowed.
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