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Spaans

Schedule 6 of the Act foresees a valuation of rateable hereditament to determine the base of the business rates tax.

Italiaans

Schedule 6 of the Act foresees a valuation of rateable hereditament to determine the base of the business rates tax.

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Spaans

Vtesse has the obligation to regularly inform the VOA of extension to its network so that the valuation of its hereditament can be adjusted.

Italiaans

Vtesse has the obligation to regularly inform the VOA of extension to its network so that the valuation of its hereditament can be adjusted.

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Spaans

If rental evidence is not available, the objective is to calculate the amount a hypothetical tenant would pay in rent to a hypothetical landlord for the actual hereditament.

Italiaans

If rental evidence is not available, the objective is to calculate the amount a hypothetical tenant would pay in rent to a hypothetical landlord for the actual hereditament.

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Spaans

[10] Schedule 6 of the Local Government Finance Act on valuation of non-domestic hereditament, www.hmso.gov.uk

Italiaans

[10] Schedule 6 of the Local Government Finance Act on valuation of non-domestic hereditament, www.hmso.gov.uk

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Spaans

It was set at 44,4 % of the rateable hereditament [6] for the fiscal year 2003/4 [7].

Italiaans

It was set at 44,4 % of the rateable hereditament [6] for the fiscal year 2003/4 [7].

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Spaans

The property rented, i.e. the dark fibre, which is then lit, is included in the "rateable hereditament" of Vtesse.

Italiaans

The property rented, i.e. the dark fibre, which is then lit, is included in the "rateable hereditament" of Vtesse.

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

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Spaans

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.

Italiaans

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.

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

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Spaans

The property unit as valued for rating purposes is called the "rateable hereditament" and includes land, buildings and rateable plant and machinery [10].

Italiaans

The property unit as valued for rating purposes is called the "rateable hereditament" and includes land, buildings and rateable plant and machinery [10].

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Waarschuwing: Bevat onzichtbare HTML-opmaak

Spaans

In practice, these revisions meant for instance a decrease of an estimated 22 % in the value of the rateable hereditament in 1999/00 compared to 1995/96, resulting in a reduction in BT's tax liability over the same period.

Italiaans

In practice, these revisions meant for instance a decrease of an estimated 22 % in the value of the rateable hereditament in 1999/00 compared to 1995/96, resulting in a reduction in BT's tax liability over the same period.

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Spaans

It is, in fact, for the UK authorities to choose the method they consider most appropriate to value the "rateable hereditament", provided that any differences between individual undertakings or economic sectors are justified by the intrinsic features and inherent logic of the tax system and that, eventually, all taxable persons are subject to the same objective and non-discriminatory treatment, leading to comparable levels of taxation.

Italiaans

It is, in fact, for the UK authorities to choose the method they consider most appropriate to value the "rateable hereditament", provided that any differences between individual undertakings or economic sectors are justified by the intrinsic features and inherent logic of the tax system and that, eventually, all taxable persons are subject to the same objective and non-discriminatory treatment, leading to comparable levels of taxation.

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Waarschuwing: Bevat onzichtbare HTML-opmaak

Spaans

The LGFA 1988 laid down the legal basis of the system, which foresaw a valuation of rateable hereditament, with a possibility to appeal, to determine the base of the business rates tax [19].

Italiaans

The LGFA 1988 laid down the legal basis of the system, which foresaw a valuation of rateable hereditament, with a possibility to appeal, to determine the base of the business rates tax [19].

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Spaans

This method arrives at the rental value by estimating the decapitalised [23] costs of constructing a similar hereditament adjusted for age and obsolescence, by looking at the cost of the capital which would need to be raised to finance the build-out, i.e. the interest that one would need to pay for a loan or the foregone interest if one's own capital is used [24].

Italiaans

This method arrives at the rental value by estimating the decapitalised [23] costs of constructing a similar hereditament adjusted for age and obsolescence, by looking at the cost of the capital which would need to be raised to finance the build-out, i.e. the interest that one would need to pay for a loan or the foregone interest if one's own capital is used [24].

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Spaans

[21] Assuming the tenant undertook to pay the usual tenant's share and to bear the costs of the repairs and insurance and other expenses (if any) necessary to maintain the hereditament in a state to command rent.

Italiaans

[21] Assuming the tenant undertook to pay the usual tenant's share and to bear the costs of the repairs and insurance and other expenses (if any) necessary to maintain the hereditament in a state to command rent.

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Spaans

[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".

Italiaans

[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".

Laatste Update: 2014-10-23
Gebruiksfrequentie: 1

Waarschuwing: Bevat onzichtbare HTML-opmaak

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