Telereal Trillium v Hewitt (Valuation Officer)

Land – Rates. The decision of the Upper Tribunal (Lands Chamber), (UT) on the basis of a joint position paper, in relation to the rateable valuation of a premises, would be overturned and the decision of the Valuation Tribunal for England restored. The Court of Appeal, Civil Division, held that the conclusion of the UT had not been open to them in law on the assumed factual basis set out in the joint position paper.

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