Thorntons Plc vs Anor

Thorntons Plc & Anor, (Rating – Alteration of Rating List – validity of proposal challenging) [2018] UKUT 109 (LC) (27 April 2018)

Summary: Two ratepayers had made second proposals following alterations made by the Valuation Officer giving effect to agreements as to revised rateable values, but on different grounds and in respect of different events.  The VTE rejected  the appeals, saying they amounted to abuse of process.  The Upper Tribunal found that the VTE had exceeded its powers by dismissing the appeals as abuse of process and that this provided no basis for find the second proposal invalid.

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