Source: All England Reporter
Publisher Citation: [2001] All ER (D) 173 (Feb)
Court: Court of Appeal, Civil Division

Aldous, Robert Walker and Hale LJJ

Representation David Holgate QC and Timothy Mould (instructed by the Solicitor of Inland Revenue) for the valuation officer.
  David Widdicombe QC and Michael Druce (instructed by J P Scrafton) for the respondents.
Judgment Dates: 15 February 2001


Rates - Proposal for alteration of current valuation list - Proposal - Valuation to be made on specified assumptions - Assumption as to mode or category of occupation of hereditament - Whether valuation tribunal making correct assumption -  6, para 2(7).

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