| Source: | All England Reporter |
| Publisher Citation: | [2004] All ER (D) 393 (Jul) |
| Neutral Citation: | [2004] EWCA Civ 967 |
| Court: | Court of Appeal, Civil Division |
| Judge: | Sir Andrew Morritt V-C, Clarke and Dyson LJJ |
| Representation | Peter Village QC and Lisa Busch (instructed by JP Scrafton) for the appellant. |
| David Holgate QC and Nathalie Lieven (instructed by the Solicitor of Inland Revenue) for the respondents. | |
| Judgment Dates: | 22 July 2004 |
Catchwords
Rating and council tax - Non-domestic rating - Rating lists - Alteration of lists - Effective date of alteration - s 41.
The Case
The valuation officers were not in breach of their duty under s41 of the to maintain accurate non-domestic rating lists. In the circumstances National Car Parks Ltd had no right to have the rating list altered by the insertion of the date 1 April 1992 for the date 1 April 1990 as shown.
Practice Areas
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