Rating

Non-domestic rates

Ludgate House Ltd v Ricketts (VO)

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  • Upper Tribunal (Lands Chamber)
  • 14 February 2023
  • Edwin Johnson J (president) and PD McCrea FRICS FCIArb
  • [2023] UKUT 36 (LC)
  • [2023] EGLR 19

Rating – Non-domestic rates – Hereditament – Office building occupied by “property guardians” under licence while awaiting redevelopment – Court of Appeal holding building constituted single hereditament for rating purposes – Case remitted to Upper Tribunal to consider outstanding

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