Wetherspoon Plc v Valuation Officer [2008] EWLands RA_11_2005 (27 March 2008)

Wetherspoon Plc v Valuation Officer [2008] EWLands RA_11_2005 (27 March 2008)

The Tribunal held that the actual receipts for liquor and machines at Hamilton Hall were not shown to be in excess of those achievable by a reasonably competent operator in that location. The appellant failed to demonstrate that the assessment was patently out of line with comparable properties, given the unique location and characteristics of Hamilton Hall. The assessment of £370,000 rateable value was therefore upheld.

Citation
[2008] EWLands RA_11_2005
Parties
Appellant: J D Wetherspoon plc; Respondent: Mark Charles Vincent Day
Jurisdiction
England and Wales
Judgment Date
27 March 2008
Procedural Posture
Appeal Against Decision of Central London Valuation Tribunal / Final Judgment by Lands Tribunal
Outcome
Appeal dismissed; assessment confirmed at £370,000 rateable value.
Legal Topics
Rateable Value Assessment, Public House Valuation, Application of Approved Guide, Fair Maintainable Receipts, Comparables Analysis
Rating and Valuation Property Law Rateable Value Assessment Public House Valuation Application of Approved Guide Fair Maintainable Receipts Comparables Analysis

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 7 Party arguments 2 Amounts and remedies 6
Sign in to unlock

Parties

J D Wetherspoon plc

Appellant

Mark Charles Vincent Day

Respondent

Procedural Posture

Appeal Against Decision of Central London Valuation Tribunal / Final Judgment by Lands Tribunal

Legal Issues

  1. 1 Whether actual receipts at Hamilton Hall are representative of fair maintainable receipts (FMR) for rating purposes
  2. 2 Whether comparables demonstrate that actual receipts are not representative of FMR
  3. 3 Proper application of the Approved Guide and Supplementary Guidance in public house valuation

Ratio Decidendi

The Tribunal held that the actual receipts for liquor and machines at Hamilton Hall were not shown to be in excess of those achievable by a reasonably competent operator in that location. The appellant failed to demonstrate that the assessment was patently out of line with comparable properties, given the unique location and characteristics of Hamilton Hall. The assessment of £370,000 rateable value was therefore upheld.

Court Disposition

Appeal dismissed; assessment confirmed at £370,000 rateable value.

Orders

  • Assessment of Hamilton Hall confirmed at £370,000 rateable value.
  • Parties invited to make submissions on costs.