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Iceland Foods Ltd v Berry (Valuation Officer) (Rev 1) [2018] UKSC 15 (7 March 2018)

19th February 2019 by wilkshead

Iceland Foods Ltd v Berry (Valuation Officer) (Rev 1) [2018] UKSC 15 (7 March 2018)

 

Summary: The specialised air handling system used in Iceland’s stores falls within the description of “manufacturing operation or trade processes” referred to in the relevant Regulations and therefore, must be ignored in calculating the rateable value of the premises in questions.

Full Case: Click Here