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Having lost at Valuation Tribunal, Upper Tribunal and in the Court of Appeal, the Valuation Office Agency today took this case to the Supreme Court. The issue at the heart of it is to determine whether an accountancy firm occupying the second and sixth floors of an eight-storey building should be a single unit of assessment (hereditament) for rating purposes.

Timothy Moorshead QC represented the Valuation Office Agency and David Forsdick QC was the Advocate of the Court. Lord Neuberger, chairing a panel of five Law Lords, is expected to produce his judgement within the next few weeks.

This is of enormous interest in the world of rating where such cases are rare. Much time was spent on a detailed dissection of the classic case of Gilbert v Hickinbottom dating from 1956 with some analysis of the Trunkfield case too.  A ‘principled but flexible’ approach was called for by Counsel.

For further information please contact Howard Elliott.


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Telephone:  01256 840 777

11th February 2015



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