Bossington Hall, Allerford, TA24 8HJ
Self-catering holiday unit and premises Decided 1 March 2024 CHG100860082 Goodman Nash Ltd
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant argued the rateable value should be assessed using a receipts and expenditure method on accounts for 2018-2020, inflated to the AVD, yielding £8,000. The respondent relied on comparable properties with tone values of £900-£1,000 per bed space. The tribunal allowed the appeal in part, finding the comparable properties were of limited weight given insufficient disclosure of their underlying accounts and variation in age/location, and that the appellant's trading figures at 50% occupancy indicated achievable potential. It determined a reasonable value of £500 per bed space, resulting in an RV of £15,000.
Summary generated from the decision text and checked against it. The appellant was Bossington Hall Ltd, represented.
Grounds argued
- Valuation method
- Comparable assessments (tone) · decisive
- Trading receipts (pubs, hotels)
- Evidence
- Trading accounts, Settled assessments
- Cases cited
- Redrose Ltd v Thomas [2014] UKUT 311 (LC); Wishart v Hulse [2018] UKUT 224 (LC); Beaconside Country House & Cottages v Gidman (VO) [2016] UKUT 0497 (LC); Facciolo v Constantin (VO) [2020] UKUT 0123 (LC); Kingston Union AC v Metropolitan Water Board [1926]; Hoare and Another v National Trust [1998] EWCA Civ 1525; Watney Mann Limited v Langley (VO) [QB 1963]; Margate Pier and Harbour Co v Yorke (VO) 1955 LT 48 RIT 107
- Hearing
- 9 February 2024
Similar decisions
- SHIP INN, PORLOCK, MINEHEAD, MINEHEAD, TA24 8PB — Dismissed, 4 Feb 2022
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