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At the hearing Mr Burrows on behalf of the VO said that he did not actively oppose the appellant's case on the preliminary issue since there was some visible force in it. It was a matter for the Tribunal to decide whether there was sufficient force. I said that I would allow the appeal and give my reasons in writing. These are my reasons.
There then follow boxes marked "A" to "G" with the word "or" between them to emphasise that they are alternatives. B is "The rateable value reduced to �" C is "The existing entry deleted". F is "The effective date changed to �"
Then follow a series of boxes marked A to L with the word "or" between them. They include: "A The rateable value(s) in the rating list as at 1 April 2000 was/were inaccurate"; "D Circumstances affecting the rateable value of the property changed on �"; "E The property has been demolished and no longer exists"; and "G The property should be deleted for reasons other than those at E and F above."
In relation to part C the guidance notes emphasise that only one statement must be selected.
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Common Room
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