Caroline Bailey Racing, Holdenby North Lodge, Teeton, Teeton, NN6 8LG

What was argued and what the tribunal found

The appellant argued that two separate businesses operated from the site (racing stables run by the appellant and point-to-point stables run by her husband) and that they should be assessed as two separate hereditaments. The Tribunal found that the appellant did not have paramount control over the whole site because she was prohibited by BHA regulations from using the unlicensed point-to-point stables, meaning her husband had exclusive occupation of that part. The Tribunal therefore determined two separate hereditaments existed and split the assessment, valuing the racing stables at £12,000 RV.

Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.

Grounds argued

• Split or merge the assessment · decisive
• Comparable assessments (tone)

Evidence

Expert report, Photographs

Cases cited

Laing & Sons v Kingswood Assessment Committee; Gardiner & Theobald LLP v David Jackson; Stockhill Green; Holly Tree Farm v Valuation Officer

Hearing

26 April 2023