Rating

Valuation

Fryer and another v Cox (VO)

  • Upper Tribunal (Lands Chamber)
  • 2 September 2022
  • Mark Higgin FRICS FIRRV and Diane Martin MRICS FAAV 
  • [2022] UKUT 229 (LC)
  • [2022] PLSCS 150
Rating – Valuation – Receipts and expenditure method – Appellants operating seasonal farm attraction in part-exempt hereditament – Attraction entered in rating list with rateable value of £35,000 – Valuation tribunal dismissing appellants’ appeal against valuation – Appellants appealing –
Case summary