Hong Kong Case Law

9 Apr 2015

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

Court

Lands Tribunal

Case number

LDRA367/2004

CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION

• Rateability of installations
• Interpretation of rating ordinance ss 8 and 8a
• Valuation methods (r&e, wacc, contractor's basis, asset split)
• Hypothetical tenant/landlord divisible balance allocation
• Leave to appeal
• Variation of costs orders