Iceland Foods Ltd v Berry (Valuation Officer)

Core Citations

CONSIDERS

• Kilmarnock Equitable Co-operative Society, Ltd v commissioners of Inland Revenue

REFERS TO

• Townley Mill Company (1919) Ltd v Oldham Assessment Committee
• Kirby v Hunslet Union Assessment Committee
• Kilmarnock Equitable Co-operative Society Ltd v Commissioners of Inland Revenue

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• Kilmarnock Equitable Cooperative Society Ltd v Commissioners of Inland Revenue
• Pepper (Inspector of Taxes) v Hart
• Hays Business Services Ltd v Raley (Vo)
• Sedgwick (Revenue Officer for Camberwell) v Watney, Combe, Reid and Company, Ltd and Others (ex parte as to Certain Respondents)
• Townley Mill Company (1919) Ltd v Oldham Assessment Committee
• Bestway (Holdings) Ltd v Luff (Inspector of Taxes)

RESUELVE RECURSO

• Iceland Foods Ltd v Jane a Berry (valuation Officer)

REVERSES

• Iceland Foods Ltd v Jane a Berry (valuation Officer)

CONSIDERS

• Local Government Finance Act 1988 - Articles : SCH-6
• Local Government and Planning (Scotland) Act 1982 - Articles : S-4
• Capital Allowances Act 1968

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• General Rate Act 1967 - Articles : S-21
• Rating and Valuation Act 1925 - Articles : S-24
• Lands Valuation (Scotland) Amendment Act 1902 - Articles : S-1
• Lands Valuation (Scotland) Act 1854 - Articles : S-XLII
• Valuation for Rating (Plant and Machinery) (England) Regulations 2000
• Valuation for Rating (Plant and Machinery) Regulations 1989
• Valuation (Plant and Machinery) (Scotland) Order 1983
• Plant and Machinery (Rating) Order, 1960
• PLANT AND MACHINERY (VALUATION FOR RATING) ORDER, 1927, Dated MAY 30, 1927, Made by the MINISTER OF HEALTH UNDER SECTION 24 (5) OF THE RATING AND VALUATION ACT, 1925 (15 AND 16 GEO. 5. C. 90) FOR CONFIRMING WITH MODIFICATIONS THE STATEMENT PREPARED BY THE COMMITTEE CONSTITUTED UNDER SECTION 24 (3) OF THAT ACT.

REPORTED OPINION OF in

• [2018] 3 All ER 192
• [20/03/2018] TLR 2
• [2018] Bus LR 687

[See more]

• [2018] 1 WLR 1277

This document cites

• Pepper (Inspector of Taxes) v Hart
• Iceland Foods Ltd v Jane a Berry (valuation Officer)
• Townley Mill Company (1919) Ltd v Oldham Assessment Committee
• Sedgwick (Revenue Officer for Camberwell) v Watney, Combe, Reid and Company, Ltd and Others (ex parte as to Certain Respondents)
• Kirby v Hunslet Union Assessment Committee



See all quotations

• Townley Mill Company (1919) Ltd v Oldham Assessment Committee
• Kilmarnock Equitable Co-operative Society, Ltd v commissioners of Inland Revenue
• Hays Business Services Ltd v Raley (Vo)
• Kilmarnock Equitable Cooperative Society Ltd v Commissioners of Inland Revenue
• Bestway (Holdings) Ltd v Luff (Inspector of Taxes)
• Kilmarnock Equitable Co-operative Society Ltd v Commissioners of Inland Revenue
• Local Government and Planning (Scotland) Act 1982
• General Rate Act 1967
• Lands Valuation (Scotland) Amendment Act 1902
• Lands Valuation (Scotland) Act 1854
• Local Government Finance Act 1988
• Rating and Valuation Act 1925
• Capital Allowances Act 1968
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]