RICHARD ROBERTS (VALUATION OFFICER) v WEST COAST MARINE (PWLLHELI) LTD
Decision date: 27 August 2013
Neutral citation: [2013] UKUT 413 (LC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned the effective date of an alteration to the 2010 non-domestic rating list correcting the number of hereditaments occupied by West Coast Marine. The UT held that regulation 14 of the 2005 Regulations exclusively governs the effective date and, on the facts, the alteration took effect on 1 February 2011 (the day the circumstances giving rise to the alteration first occurred), so the VTW was wrong to fix 20 September 2011. The VO's appeal was allowed and the VTW order was varied to substitute 1 February 2011.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
Where an alteration corrects an inaccuracy in a list compiled on or after 1 April 2005, regulation 14(2) governs the effective date and the alteration takes effect from the day on which the circumstances giving rise to it first occurred, subject only to the exceptions in paragraphs (3)–(7); a tribunal has no general equitable discretion to choose a different effective date based on fairness or reasonableness outside that statutory scheme.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The tribunal noted that, had it been prompted to undertake the statutory analysis under regulation 14, it would have reached the same legal conclusion on the effective date; and that service of a notice under regulation 17 cannot operate as the effective date unless regulation 14 so provides.