Law-Now
24 Jul 2025 ·
International
Rateable value and Cat B fitouts: Upper Tribunal says cost can equal value
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Authors
Hitchings (valuation officer) v Shoosmiths LLP and Mando Group Limited [2025] UKUT 224 (LC)SummaryIn a recent judgment on two appeals by the VO the Upper Tribunal (“UT”) considered the application of the Acenden principle and how best to assess the rateable...
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