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
- LDRA365/2004
The tribunal refused leave to appeal because CLP failed to demonstrate a reasonable prospect of success on the principal grounds; it held ss 8 and 8A address different subject matters so the disputed installations fell within s 8A as plant and were rateable as found earlier; DCS issue did not warrant leave because CLP prevailed materially on review; the Black Point deferral premium was not a deductible HT expense because it was non‑recurrent, funded from a Development Fund set aside by customers and not borne as revenue of the tenancy year; the asset split global approach adopted by the tribu…
- Rateability under rating ordinance ss 8 and 8a
- Dedicated customer substations and paramount occupation
- Hypothetical tenancy r&e valuation and divisible balance
- Asset split between hypothetical landlord and tenant
- Variation of costs order nisi and common fund taxation
- Post-judgment interest on refunds