Hobbs v Gidman (Valuation Officer) [2017] UKUT 63 (LC) (27 February 2017)
RATING – Valuation – non-domestic hereditament - gallops at racing stables – lack of rental evidence – evidence of other assessments - whether tone of the list had been established – held that it had not – alternative costs-based approach rejected – end allowance for location - appeal allowed – Rateable Value determined at £31,000 – Schedule 6 to Local Government Finance Act 1988.
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