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Spanska

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

Italienska

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

Senast uppdaterad: 2014-10-23
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Spanska

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

Italienska

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

Senast uppdaterad: 2014-10-23
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Spanska

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.

Italienska

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.

Senast uppdaterad: 2014-10-23
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Spanska

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

Italienska

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

Senast uppdaterad: 2014-10-23
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Spanska

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

Italienska

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

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Spanska

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

Italienska

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

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Spanska

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.

Italienska

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.

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Spanska

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

Italienska

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

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Spanska

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.

Italienska

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.

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Spanska

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.

Italienska

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.

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Spanska

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].

Italienska

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].

Senast uppdaterad: 2014-10-23
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Spanska

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].

Italienska

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].

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Spanska

[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.

Italienska

[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.

Senast uppdaterad: 2014-10-23
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Spanska

[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".

Italienska

[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".

Senast uppdaterad: 2014-10-23
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