||All England Reporter
|| All ER (D) 74 (Mar)
|| EWHC 415 (Admin)
||Queen's Bench Division, Administrative Court (Cardiff)
Wyn Williams J
||Galina Ward (instructed by HMRC Solicitor's Office) for the appellant.
||Stephen Knafler QC (instructed by Avon and Bristol Law Centre) for the respondent.
||6 March 2012
Rates - Rateable occupation - Ingredients of occupation - Respondent and family living on boat - Listing officer entering boat as dwelling on council tax valuation list - Valuation Tribunal allowing respondent's appeal and removing boat from list - Whether tribunal erring in approach.
Rates Rateable occupation. The Administrative Court, held that the Valuation Tribunal for England had failed to apply the correct legal test when determining whether the respondent's boat should be entered as a dwelling on the valuation list pursuant to s22 of the .
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