The Weekly Law Reports
[2012] 1 WLR 2177
Queen’s Bench Division
*Reeves
v
Northrop
[2012] EWHC 415 (Admin)
2012 Feb 22;
March 6
Wyn Williams J
Local government— Council tax— Valuation list— Floating vessel— Council tax payer living in live-aboard seagoing vessel moored on river— Vessel entered into council tax valuation list as dwelling— Valuation Tribunal deleting entry from list on ground council tax payer’s occupation insufficiently permanent— Whether duration of occupation sole relevant factor when determining whether occupation sufficiently permanent— Whether vessel liable to inclusion in valuation list—
Local Government Finance Act 1992 (c 14), ss 3, 22, 23
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