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according to the voa, there has to be an actual, exclusive and non transient occupation, which brings commercial benefits to the occupier [11].
according to the voa, there has to be an actual, exclusive and non transient occupation, which brings commercial benefits to the occupier [11].
Dernière mise à jour : 2014-10-23
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liability for the rates falls on the person in occupation of the rateable hereditament, i.e. the person who is in "paramount control" of the assets.
liability for the rates falls on the person in occupation of the rateable hereditament, i.e. the person who is in "paramount control" of the assets.
Dernière mise à jour : 2014-10-23
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according to the complainant, in relation to rateable occupation of buildings, which constitute the majority of uk rateable hereditaments, the test is "he who turns on the lights pays the rates".
according to the complainant, in relation to rateable occupation of buildings, which constitute the majority of uk rateable hereditaments, the test is "he who turns on the lights pays the rates".
Dernière mise à jour : 2014-10-23
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[29] paragraph 2(7) of schedule 6 to the local government finance act 1988 allows for alterations to be made to a rateable list still in force in certain cases, for instance in the case of matters affecting "the physical state or physical enjoyment of the hereditament" or "the mode or category of occupation of the hereditament".
[29] paragraph 2(7) of schedule 6 to the local government finance act 1988 allows for alterations to be made to a rateable list still in force in certain cases, for instance in the case of matters affecting "the physical state or physical enjoyment of the hereditament" or "the mode or category of occupation of the hereditament".
Dernière mise à jour : 2014-10-23
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