Milton Keynes Council v Alexander (Valuation Officer)

Valuation – Hereditament. There was more than enough evidence to establish that the property was part of a highway and the appellant local authority was not in rateable occupation of the property. Accordingly, the Upper Tribunal (Lands Chamber) allowed the authority's appeal against the decision of the Valuation Tribunal for England, dismissing its appeal against the valuation officer's decision to enter a property on the rating list.

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