|Source:||All England Reporter|
|Publisher Citation:|| 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).