The forgotten ingredient of rateable occupation

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "The forgotten ingredient of rateable occupation"

Transcription

1 The forgotten ingredient of rateable occupation Cain Ormondroyd IRRV (Hons) Barrister, Francis Taylor e:

2 Rateable occupation Actual Beneficial Exclusive

3 Rateable occupation Actual Beneficial Exclusive Permanent or non-transient

4 The forgotten ingredient? (1) Context of the cases: liability vs rateability (2) What is permanence? What factors are relevant? (3) Permanence as the forgotten ingredient

5 Rateability/liability The orthodox view The concept of the hereditament for rating purposes is inextricably bound up with the concept of rateable occupation Ryde at [C113] The challenge Sedley LJ in Vtesse Networks Ltd v Bradford (VO) [2006] EWCA Civ 1339 at [40]

6 What is permanence? (1) Not about duration alone there is no rule of thumb that 12 months is required (Robert McAlpine v Payne [1969] RA 368 overruled by Dick Hampton v Lewis [1975] RA 269) Nature of occupation also relevant (Roskill LJ in Dick Hampton considered the period of occupation as of vastly less importance than its quality and consequences )

7 What is permanence? (2) Predicted length of occupation 2 cases on parking spaces: Renore Ltd v Hounslow LBC [1970] RA 567 the expectation must have been that the ratepayers would continue in possession of these three spaces indefinitely (at p574)) West Yorkshire MCC v Miller (VO) [1984] RA 65 no long term arrangements to continue [the occupation] year by year (p71).

8 What is permanence? (3) The nature of the agreement Two cases about the same fairground operator Liverpool Corporation v Huyton-with-Roby Urban District Council (1964) 10 RRC 256: lease for a fortnight a year, therefore too transient. Hall v Darwen Corporation (1958) 2 RRC 329: longer term agreement may have contributed to a finding of permanence.

9 What is permanence? (4) The nature of the thing occupied? It is I think clear that for permanent buildings there is no fixed period: theoretically at any rate occupation of a house or a shop for even a day could attract rateability. But the authorities I think show clearly that different considerations apply to temporary structures Michael Rowe QC in Sir Robert McAlpine

10 What is permanence? (4) The nature of the thing occupied? It is I think clear that for permanent buildings there is no fixed period: theoretically at any rate occupation of a house or a shop for even a day could attract rateability. But the authorities I think show clearly that different considerations apply to temporary structures Michael Rowe QC in Sir Robert McAlpine

11 What is permanence? (4) The nature of the thing occupied? It is I think clear that for permanent buildings there is no fixed period: theoretically at any rate occupation of a house or a shop for even a day could attract rateability. But the authorities I think show clearly that different considerations apply to temporary structures Michael Rowe QC in Sir Robert McAlpine

12 Summary: what is permanence? Relevant factors: The length of the occupation; The nature of the occupation intensive or passive/insubstantial? The circumstances of the occupation intention to continue? The agreement under which occupation took place long term or intermittent? The nature of the thing being occupied permanent building?

13 A different view the word permanence appears to signify continuous, as opposed to intermittent, physical possession of the soil; it does not signify that an occupation, in order to be rateable, must be for a long term Ryde at [C1113]

14 The forgotten ingredient Makro Properties v Nuneaton and Bedworth BC [2012] EWHC 2250 (Admin) MPL leases warehouse to MSSWL; lease ends MSSWL stores 16 pallets of paperwork (0.2% floospace); Pallets removed after 43 days; Period of occupation intentional and repeated; No written agreement between MPL and MSSWL.

15 The forgotten ingredient Makro Properties v Nuneaton and Bedworth BC [2012] EWHC 2250 (Admin) Permanence? Factor Present? Dura%on Intensive/substan%al Inten%on to con%nue Long term agreement Permanent building

16 The forgotten ingredient Makro Properties v Nuneaton and Bedworth BC [2012] EWHC 2250 (Admin) Permanence? Factor Present? Dura%on? Intensive/substan%al Inten%on to con%nue Long term agreement Permanent building

17 The forgotten ingredient Makro Properties v Nuneaton and Bedworth BC [2012] EWHC 2250 (Admin) Permanence? Factor Present? Dura%on? Intensive/substan%al û Inten%on to con%nue Long term agreement Permanent building

18 The forgotten ingredient Makro Properties v Nuneaton and Bedworth BC [2012] EWHC 2250 (Admin) Permanence? Factor Present? Dura%on? Intensive/substan%al û Inten%on to con%nue û Long term agreement Permanent building

19 The forgotten ingredient Makro Properties v Nuneaton and Bedworth BC [2012] EWHC 2250 (Admin) Permanence? Factor Present? Dura%on? Intensive/substan%al û Inten%on to con%nue û Long term agreement û Permanent building

20 The forgotten ingredient Makro Properties v Nuneaton and Bedworth BC [2012] EWHC 2250 (Admin) Permanence? Factor Present? Dura%on? Intensive/substan%al û Inten%on to con%nue û Long term agreement û Permanent building ü

21 The forgotten ingredient Sunderland v Stirling Investments [2013] EWHC 1413 (Admin) Empty warehouse used by CMML for Bluetooth box; The box mm, battery 350 x 240 mm, aerial draped out of a window; Present for exactly six weeks; CMML lease for 43 days.

22 The forgotten ingredient Sunderland v Stirling Investments [2013] EWHC 1413 (Admin) Permanence? Factor Present? Dura%on? Intensive/substan%al û Inten%on to con%nue û Long term agreement û Permanent building ü

23 The forgotten ingredient The VOA view A site in an empty property will form a separate hereditament if it fulfils the criteria necessary to become a separately rateable hereditament. It is a common characteristic that sites are occupied for short, or transient, periods. When occupation exceeds 12 months the site becomes a separately rateable hereditament to the host property. The site is a new hereditament and should not be a split from the host hereditament. Rating Manual, Section 862: Wifi/Bluetooth Sites in Buildings: Practice Note 2010

24 Conferences and Meetings: or phone Distance Learning: or phone General Enquiries: or phone Qualifications and Assessment: or phone Policy and Research: or phone Publications: or phone Subscription Services, Sales and Marketing: or phone IRRV, 5th Floor Northumberland House High Holborn London, WC1V 7JZ

Rateable occupation. Galina Ward. 27 April 2016

Rateable occupation. Galina Ward. 27 April 2016 Rateable occupation Galina Ward 27 April 2016 Rateable occupation Importance of rateable occupation Elements of rateable occupation Importance of rateable occupation 43. Occupied hereditaments: liability.

More information

The extent of the the hereditament: Woolway and The Rating Hypothesis. Timothy Morshead QC Landmark Chambers

The extent of the the hereditament: Woolway and The Rating Hypothesis. Timothy Morshead QC Landmark Chambers The extent of the the hereditament: Woolway and The Rating Hypothesis Timothy Morshead QC Landmark Chambers 1 Woolway (VO) v Mazars 2 Woolway (VO) v Mazars 1 April 2005: 2005 list 8 February 2010: Mazars

More information

Introduction to non-domestic rates. Dan Kolinsky QC

Introduction to non-domestic rates. Dan Kolinsky QC Introduction to non-domestic rates Dan Kolinsky QC History of rates (in 4 stages) Stage 1 1601-1966 incremental development of local tax centred on the occupation of property Stage 2 General Rate Act 1967

More information

A Short History of Rates Dan Kolinsky QC

A Short History of Rates Dan Kolinsky QC A Short History of Rates 1601-2015 Dan Kolinsky QC 1601 and the early days Poor Relief Act (Statute of Elizabeth) 1601: This Act created liability for poor rates in the following terms: to raise weekly

More information

Bulletin. Real Estate. Autumn 2012

Bulletin. Real Estate. Autumn 2012 Real Estate Bulletin Autumn 2012 Contents Introduction Page 1 Redevelopment and protected leases, a guide for landlords and tenants Page 2 Intention to occupy, a guide for landlords and tenants Page 4

More information

Empty Properties. Richard Turney. 27 April 2016

Empty Properties. Richard Turney. 27 April 2016 Empty Properties Richard Turney 27 April 2016 The empty property rate Principle of liability Exempted buildings The chargeable amount Zero-rating New buildings and completion notices Legislative basis

More information

Completion Notices for Business Rates

Completion Notices for Business Rates Completion Notices for Business Rates IRRV London and Home Counties Association December 2013 Gordon Heath BSc IRRV (Hons) IRRV National Council Member Chairman IRRV Law and Research Committee Honorary

More information

Southern Railway and the Identification of Hereditaments

Southern Railway and the Identification of Hereditaments Southern Railway and the Identification of Hereditaments Tim Mould QC Identifying a separate rateable hereditament Two questions 1. Is the unit capable of being a separate hereditament? 2. Is the unit

More information

Important developments in valuation. Plus ca change. Tim Mould QC

Important developments in valuation. Plus ca change. Tim Mould QC Important developments in valuation Plus ca change. Tim Mould QC Basic principle annual letting value Rates seeks a standard by which every hereditament in the country can be measured in relation to every

More information

Woolway: where are we now?

Woolway: where are we now? Woolway: where are we now? Alan Colston MRICS Dip. Rating IRRV (Hons) Director National Specialists Unit and Central Valuation Officer Valuation Office Agency IRRV Conference 2015 Goodbye to an old friend!

More information

Plaster, possession and proportionality

Plaster, possession and proportionality Plaster, possession and proportionality A housing case law up-date Dean Underwood Barrister Topics covered Key cases in housing law : 2011-2012 Implied repair covenants: responsibility for plasterwork

More information

Daniel Dovar. Tanfield Chambers, 2-5 Warwick Court, London, WC1R 5DJ T: +44 (0) E:

Daniel Dovar. Tanfield Chambers, 2-5 Warwick Court, London, WC1R 5DJ T: +44 (0) E: Daniel Dovar Daniel Dovar Year of call 1997 Daniel specialises in real property and leasehold law with an emphasis on landlord and tenant. A leading junior in the Legal 500 for Property Litigation, in

More information

Revised Practice Note on Disrepair and Rating Post Supreme Court

Revised Practice Note on Disrepair and Rating Post Supreme Court Revised Practice Note on Disrepair and Rating Post Supreme Court 1. The practice note 1.1 This practice note has been amended following the decisions of the Court of Appeal and Supreme Court in Newbigin

More information

THE AMENDED 1954 ACT IN PRACTICE: THORNS OR ROSES?

THE AMENDED 1954 ACT IN PRACTICE: THORNS OR ROSES? THE AMENDED 1954 ACT IN PRACTICE: THORNS OR ROSES? by Timothy Fancourt QC Falcon Chambers Tim has practised in property litigation and chancery work from Falcon Chambers since 1988. He took silk in 2003

More information

Final Draft October 2016

Final Draft October 2016 AF T RECOVERY OF POSSESSION OF PROPERTIES DESIGNED OR ADAPTED FOR SPECIAL NEEDS D R GUIDANCE FOR SOCIAL LANDLORDS FI N AL HOUSING (SCOTLAND) ACT 2014 Within this guidance there is a reference to when this

More information

JUDGMENT. Newbigin (Valuation Officer) (Respondent) v S J & J Monk (a firm) (Appellant)

JUDGMENT. Newbigin (Valuation Officer) (Respondent) v S J & J Monk (a firm) (Appellant) Hilary Term [2017] UKSC 14 On appeal from: [2015] EWCA Civ 78 JUDGMENT Newbigin (Valuation Officer) (Respondent) v S J & J Monk (a firm) (Appellant) before Lord Neuberger, President Lord Kerr Lord Reed

More information

Tenure confusion: are shared ownership lessees assured tenants, long lessees or both? TRISTAN SALTER Five Paper October 2018

Tenure confusion: are shared ownership lessees assured tenants, long lessees or both? TRISTAN SALTER Five Paper October 2018 Tenure confusion: are shared ownership lessees assured tenants, long lessees or both? TRISTAN SALTER Five Paper October 2018 This article seeks to re-examine the case of Richardson v Midland Heart [2008]

More information

UNIT 10, HELLESDON HALL INDUSTRIAL ESTATE, NORWICH, NR6 5DR TO LET

UNIT 10, HELLESDON HALL INDUSTRIAL ESTATE, NORWICH, NR6 5DR TO LET 01603 763939 Modern industrial / warehouse / trade counter unit 318 sq. m (3,423 sq. ft.) Prominently positioned Easy access to the outer ring road Column free warehouse Ground & first floor offices UNIT

More information

1.2 As there was no liability during building works, then valuation during building works was not generally controversial either.

1.2 As there was no liability during building works, then valuation during building works was not generally controversial either. REPAIRS, REFURBISHMENT AND REDEVELOPMENT By Christopher Lewsley 1.1 Until the introduction of unoccupied property rating in 1966, the rating of premises undergoing building works was relatively uncontroversial

More information

Current Situation and Issues

Current Situation and Issues Handout 13: Impervious and Gross Area Charges The purpose of this handout is to frame the issues around the gross and impervious parcel area based charges. Current Situation and Issues Current Structure

More information

SALEM MUNICIPAL AIRPORT MCNARY FIELD. Airport Lease Policy

SALEM MUNICIPAL AIRPORT MCNARY FIELD. Airport Lease Policy SALEM MUNICIPAL AIRPORT MCNARY FIELD Airport Lease Policy Adopted: May 22, 2013 Table of Contents 110-001-010 Introduction... 4 110-001-020 Effective Date... 5 110-001-030 Definitions... 5 110-001-040

More information

Annex B: Consultation Questions

Annex B: Consultation Questions Annex B: Consultation Questions Q 1: Please provide your name and contact details in the box provided, and identify whether you are responding as (please tick one): A private individual? On behalf of an

More information

F O R S A L E F R E E H O L D

F O R S A L E F R E E H O L D F O R S A L E F R E E H O L D 37-40 SEYMOUR ROAD ATTLEBOROUGH NUNEATON CV11 4JD Existing Commercial Site Comprising Three Buildings Previously Used As Workshop Accommodation And Offices With Yard Attached

More information

NPPF and housing land supply

NPPF and housing land supply NPPF and housing land supply Recent case-law Stephen Whale Landmark Chambers NPPF paragraph 47 To boost significantly the supply of housing, local planning authorities should: use their evidence base to

More information

WHERE ARE WE NOW ON SERVICE CHARGES?

WHERE ARE WE NOW ON SERVICE CHARGES? WHERE ARE WE NOW ON SERVICE CHARGES? by John Furber QC John specialises in all aspects of the law of real property, with an emphasis on property developments and commercial leases. He also has many years

More information

AD STANDARDS, CRITERIA AND FINDINGS

AD STANDARDS, CRITERIA AND FINDINGS AD-17-87 LOCATION: 11655 Philips Highway REAL ESTATE NUMBER: 168155-0040 DEVIATION SOUGHT: 1. Increase the Maximum Number of Off-Street Parking Spaces from 5 to 24 PRESENT ZONING: IL CURRENT LAND USE:

More information

Caroline welcomes instructions to advise and represent clients across all of Chambers' practice areas.

Caroline welcomes instructions to advise and represent clients across all of Chambers' practice areas. Francis Taylor Building Inner Temple London EC4Y 7BY DX: 402 LDE T: 020 7353 8415 F: 020 7353 7622 E: clerks@ftbchambers.co.uk W: www.ftbchambers.co.uk Caroline Daly Year of call 2013 Caroline welcomes

More information

Leases of land and/or buildings to sailing clubs generally fall within the provisions of Part II of the Landlord and Tenant Act 1954.

Leases of land and/or buildings to sailing clubs generally fall within the provisions of Part II of the Landlord and Tenant Act 1954. LEASE RENEWALS THE LANDLORD AND TENANT ACT 1954 Overview: Leases of land and/or buildings to sailing clubs generally fall within the provisions of Part II of the Landlord and Tenant Act 1954. The Act broadly

More information

Jonathan Gaunt QC MOORING RIGHTS

Jonathan Gaunt QC MOORING RIGHTS MOORING RIGHTS 1. In recent years there has been a rash of cases involving mooring boats on the River Thames: Port of London Authority v Ashmore [2009] EWHC 954; Couper v Albion Properties Limited [2013]

More information

Planning Commission Final Plat Liverpool Fields, Phase 3 Liverpool Township App. No PP EXECUTIVE SUMMARY

Planning Commission Final Plat Liverpool Fields, Phase 3 Liverpool Township App. No PP EXECUTIVE SUMMARY Planning Commission Final Plat Liverpool Fields, Phase 3 Liverpool Township App. No. 59-21-PP Meeting: August 6, 21 Applicant: Pride One Liverpool, LLC Owner: Pride One Liverpool, LLC Engineer: TGC Engineering

More information

Juan Lopez. Testimonials. Francis Taylor Building Inner Temple London EC4Y 7BY DX: 402 LDE

Juan Lopez. Testimonials. Francis Taylor Building Inner Temple London EC4Y 7BY DX: 402 LDE Francis Taylor Building Inner Temple London EC4Y 7BY DX: 402 LDE T: 020 7353 8415 F: 020 7353 7622 E: clerks@ftbchambers.co.uk W: www.ftbchambers.co.uk Juan Lopez Practice Profile Year of call 2002 Juan

More information

Housing and the Localism Act 2011: homelessness

Housing and the Localism Act 2011: homelessness December 2011 LegalAction law&practice/housing 21 Housing and the Localism Act 2011: homelessness This is the first of five articles which review the far-reaching changes to housing law made by the new

More information

CONSENTS TO ASSIGNMENT AND SUBLETTING

CONSENTS TO ASSIGNMENT AND SUBLETTING CONSENTS TO ASSIGNMENT AND SUBLETTING by Gary Webber for the Property Litigation Association Annual Conference Keble College, Oxford Friday, 27 th March 2009 Gary Webber was a practising barrister for

More information

A Zoning Ordinance Comprehensive Update Zoning Ordinance Study Group Meeting August 20, 2012

A Zoning Ordinance Comprehensive Update Zoning Ordinance Study Group Meeting August 20, 2012 A Zoning Ordinance Comprehensive Update Zoning Ordinance Study Group Meeting August 20, 2012 Sioux Falls Zoning Ordinance Study Group How long will this take? How do I participate? What is the goal of

More information

City of Surrey PLANNING & DEVELOPMENT REPORT File:

City of Surrey PLANNING & DEVELOPMENT REPORT File: City of Surrey PLANNING & DEVELOPMENT REPORT PROPOSAL: Planning Report Date: February 9, 2009 Development Variance Permit in order to permit a reduced lot frontage to allow subdivision into two half-acre

More information

HSBC plc v Dyche, HSBC plc v Collelldevall [2009] EWHC 2954 High Court

HSBC plc v Dyche, HSBC plc v Collelldevall [2009] EWHC 2954 High Court UNLOCKING LAND LAW Update August 2011 Thompson v Foy [2010] 1 P & CR 16 High Court Issues: Actual occupation; priority under Land Registration Act 2002; undue influence and proprietary estoppel Facts:

More information

The New NPPF and Housing. Alistair Mills Landmark Chambers 1 October 2018

The New NPPF and Housing. Alistair Mills Landmark Chambers 1 October 2018 The New NPPF and Housing Alistair Mills Landmark Chambers 1 October 2018 The New NPPF A fundamental change to the interpretation of the NPPF? Use of interpretation of the previous NPPF The NPPF as more

More information

International Valuation Congress Consulting and Valuation to Hotel and Resort Industry Clients

International Valuation Congress Consulting and Valuation to Hotel and Resort Industry Clients International Valuation Congress Consulting and Valuation to Hotel and Resort Industry Clients Peggy Berg, ISHC, CPA The Highland Group www.highland-group.net Peggy Berg ISHC CPA President, The Highland

More information

National Heritage List for England Online Application Form Guidance

National Heritage List for England Online Application Form Guidance National Heritage List for England Online Application Form Guidance November 2015 These guidance notes are to accompany your application to add a heritage asset to the National Heritage List for England

More information

Planning and Zoning Commission STAFF REPORT REQUEST. DSA : Zone Change from R-3 (Multi-Family Residential) to B-4 (Community Services).

Planning and Zoning Commission STAFF REPORT REQUEST. DSA : Zone Change from R-3 (Multi-Family Residential) to B-4 (Community Services). Planning and Zoning Commission STAFF REPORT AGENDA # TO: FROM: PLANNING AND ZONING COMMISSION Joseph Horn, City Planner MEETING DATES: August 4, 2016 SUBJECT: Gino Tarantini zone change requests REQUEST

More information

C4: LAND ACQUISITION AND DISPOSAL

C4: LAND ACQUISITION AND DISPOSAL HIGH SPEED TWO INFORMATION PAPER C4: LAND ACQUISITION AND DISPOSAL This paper outlines the policy on land acquisition and disposal for Phase One of HS2. It includes the terms on which land may be acquired

More information

Section 21 Procedure

Section 21 Procedure Section 21 Procedure Ben Fullbrook Introduction What is an Assured Shorthold Tenancy? The section 21 procedure: what, how and when to serve? What is the effect of the notice? 1 What is an Assured Shorthold

More information

TENANCY DEPOSIT SCHEME. THE REQUIREMENT AND IMPRICIATIONS OF NON-COMPLIANCE Vince Blake-Barnard

TENANCY DEPOSIT SCHEME. THE REQUIREMENT AND IMPRICIATIONS OF NON-COMPLIANCE Vince Blake-Barnard TENANCY DEPOSIT SCHEME THE REQUIREMENT AND IMPRICIATIONS OF NON-COMPLIANCE Vince Blake-Barnard Research by the Centre for Economics and Business Research in February 2016, revealed that one landlord in

More information

Mark Loveday. Tanfield Chambers, 2-5 Warwick Court, London, WC1R 5DJ T: +44 (0) E:

Mark Loveday. Tanfield Chambers, 2-5 Warwick Court, London, WC1R 5DJ T: +44 (0) E: Mark Loveday Mark Loveday Year of call 1986 Mark is a specialist property litigator with his entire practice in this area. His work includes residential Landlord and Tenant, commercial Landlord and Tenant,

More information

The Landlord and Tenant Act 1954 governs the rights and obligations of landlords and tenants of

The Landlord and Tenant Act 1954 governs the rights and obligations of landlords and tenants of The Landlord & Tenant Act 1954 and Security of Tenure The Landlord and Tenant Act 1954 governs the rights and obligations of landlords and tenants of premises which are occupied for business purposes.

More information

Commercial Incentive Scheme 2016/2017

Commercial Incentive Scheme 2016/2017 Commercial Incentive Scheme 2016/2017 1 Introduction... 3 Aims of the Scheme... 3 Qualifying Criteria... 4 Grant Details... 6 Application... 7 APPENDICIES... 8 2 Introduction A great number of factors

More information

Section 9 after Pattle

Section 9 after Pattle Section 9 after Pattle By Reuben Taylor 1. This paper examines the compensation code s approach to compensating a freehold owner for rental losses, with particular regard to section 9 and the decision

More information

What is a lease? asset for an agreed period of time.

What is a lease? asset for an agreed period of time. IAS 17 Leases What is a lease? A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. What

More information

Priorities of Interests in Registered Land. Kester Lees Falcon Chambers

Priorities of Interests in Registered Land. Kester Lees Falcon Chambers Priorities of Interests in Registered Land Kester Lees Falcon Chambers OVERVIEW This seminar will cover: 1. How to protect an interest on the Register of Title. 2. The rules under Land Registration Act

More information

Landlord Guide. How to Choose the Right Tenants

Landlord Guide. How to Choose the Right Tenants Landlord Guide How to Choose the Right Tenants 2 So, you ve advertised your property and you re starting to get enquiries from potential tenants, but how do you convert those initial calls and emails into

More information

SUPREME COURT OF PRINCE EDWARD ISLAND KEL-MAC INCORPORATED. Before: The Honourable Justice Benjamin B. Taylor

SUPREME COURT OF PRINCE EDWARD ISLAND KEL-MAC INCORPORATED. Before: The Honourable Justice Benjamin B. Taylor SUPREME COURT OF PRINCE EDWARD ISLAND Citation: Kel-Mac v. Town of Stratford 2009 PESC 04 Date: 20090226 Docket: S1-GS-22841 Registry: Charlottetown BETWEEN: KEL-MAC INCORPORATED APPLICANT AND: TOWN OF

More information

A Level And As Level Law

A Level And As Level Law A Level And As Level Law (1) : 1389 .1349 : (1) A level and as level law :. /.1389 : :. 240 : 978-600-90507-2-7 : : A level and as level law : " ".. :.( ) :. - - - :. - :. : PE1127/ 7 2501431389: 428/6402434

More information

Welcome to the Riverside Apartments and Townhomes at Fraserview Housing Co-operative

Welcome to the Riverside Apartments and Townhomes at Fraserview Housing Co-operative Welcome to the Riverside Apartments and Townhomes at Fraserview Housing Co-operative Our Homes At the Riverside location, Fraserview offers a mix of two- and three-bedroom homes in two smoke-free buildings:

More information

10B. PUBLIC HEARING ZONING MAP AMENDMENT JESSICA TAYLOR, APPLICANT CONSTANCE BERARDINIS AND ROBERT F. KELLO, JR., OWNERS

10B. PUBLIC HEARING ZONING MAP AMENDMENT JESSICA TAYLOR, APPLICANT CONSTANCE BERARDINIS AND ROBERT F. KELLO, JR., OWNERS SOUTHAMPTON COUNTY BOARD OF SUPERVISORS Regular Session i June 27, 2016 10B. PUBLIC HEARING ZONING MAP AMENDMENT JESSICA TAYLOR, APPLICANT CONSTANCE BERARDINIS AND ROBERT F. KELLO, JR., OWNERS This public

More information

CURRENT ISSUES IN ENFRANCHISEMENT CASES

CURRENT ISSUES IN ENFRANCHISEMENT CASES CURRENT ISSUES IN ENFRANCHISEMENT CASES by Anthony Radevsky Falcon Chambers Tony Radevsky was called to the Bar in 1978 and has practised property law at Falcon Chambers since 1998. His main area of specialism

More information

31 July 2014 Japan s Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications

31 July 2014 Japan s Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications 31 July 2014 Japan s Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications ASBJ Modification Accounting Standard Exposure Draft No. 1 Accounting for

More information

Initial response to your Challenge

Initial response to your Challenge Meeting: 05/11 (FG&G) Agenda Item: FG020/18 a) Date of Report: 01/11/18 Correspondence received re challenge to Car Park business rates valuation. GOV.UK Initial response to your Challenge Owner/occupier:

More information

Fulfilment of the contract depends on the use of an identified asset; and

Fulfilment of the contract depends on the use of an identified asset; and ANNEXE ANSWERS TO SPECIFIC QUESTIONS Question 1: identifying a lease This revised Exposure Draft defines a lease as a contract that conveys the right to use an asset (the underlying asset) for a period

More information

OPINION OF SENIOR COUNSEL FOR GLASGOW ADVICE AGENCY (HOUSING BENEFIT AMENDMENTS

OPINION OF SENIOR COUNSEL FOR GLASGOW ADVICE AGENCY (HOUSING BENEFIT AMENDMENTS OPINION OF SENIOR COUNSEL FOR GLASGOW ADVICE AGENCY (HOUSING BENEFIT AMENDMENTS 1. By email instructions of 9 February 2013, I am asked for my opinion on questions relative to the imminent introduction

More information

City of Surrey PLANNING & DEVELOPMENT REPORT

City of Surrey PLANNING & DEVELOPMENT REPORT City of Surrey PLANNING & DEVELOPMENT REPORT File: 7914-0143-00 Planning Report Date: July 7, 2014 PROPOSAL: OCP Text Amendment Temporary Commercial Use Permit in order to allow for the temporary sale

More information

Royal Institute of British Architects. Report of the RIBA visiting board University of Bath

Royal Institute of British Architects. Report of the RIBA visiting board University of Bath Royal Institute of British Architects Report of the RIBA visiting board Date of visiting board: 09/10 October 2014 Confirmed by RIBA Education Committee: 10 June 2015 1 Details of institution hosting course/s

More information

Sec Definitions. [Note: the long list of definitions related to Mobility will appear in the Handbook.]

Sec Definitions. [Note: the long list of definitions related to Mobility will appear in the Handbook.] PART 5. - MOBILITY FEE SYSTEM Footnotes: --- (3) --- Editor's note Ord. 2011-536-E, 1, amended the Code by repealing former Pt. 5, 655.501, in its entirety, and adding a new Pt. 5, 655.501 655-512. Former

More information

KANE COUNTY AGRICULTURE COMMITTEE AGENDA

KANE COUNTY AGRICULTURE COMMITTEE AGENDA SMITH, Kenyon, Davoust, Haimann, Lewis, Taylor, Vazquez KANE COUNTY AGRICULTURE COMMITTEE AGENDA Monday, June 17, 2013 9:00 a.m. 1. Call to Order 2. Opening Remarks 3. Approval of Minutes: May 20, 2013

More information

Katrina Practicum Session 10. Agenda: Update on presentations Break out groups. Housing Group:

Katrina Practicum Session 10. Agenda: Update on presentations Break out groups. Housing Group: 11.945 Katrina Practicum Session 10 Agenda: Update on presentations Break out groups Housing Group: - Technical language changed to plain language - Focusing more on the health effects - Getting NHS and

More information

A Guide to Vancouver s Empty Homes Tax Last updated: July 4, 2017

A Guide to Vancouver s Empty Homes Tax Last updated: July 4, 2017 A Guide to Vancouver s Empty Homes Tax Last updated: July 4, 2017 Vancouver s new Empty Homes Tax (EHT) became effective January 1, 2017, as per the Vacancy Tax Bylaw No. 11674 (By-law). The EHT targets

More information

The Xafinity SIPP Development & Property Works Guide

The Xafinity SIPP Development & Property Works Guide The Xafinity SIPP Development & Property Works Guide If you require this document in another format for ease of reading, please let us know. 2 Contents Important notes 3 Development / property works: an

More information

RESIDENTIAL TENANCY APPLICATION

RESIDENTIAL TENANCY APPLICATION RESIDENTIAL TENANCY APPLICATION DISCLOSURE OF AGENCY REPRESENTATION: Sunstar Realty Ltd. (the Property Manager ), works for the Owner, as Landlord in the marketing and/or management of the Property. The

More information

F O R S A L E O R T O L E T A S A W H O L E (M A Y L E T I N P A R T S) 3 ABBEY GATE NUNEATON CV11 6RT

F O R S A L E O R T O L E T A S A W H O L E (M A Y L E T I N P A R T S) 3 ABBEY GATE NUNEATON CV11 6RT F O R S A L E O R T O L E T A S A W H O L E (M A Y L E T I N P A R T S) 3 ABBEY GATE NUNEATON CV11 6RT Prominently Situated Three Storey Town Centre Building Comprising A Ground Floor Lock-Up Shop Unit

More information

Lease Extension Interested in extending your lease? We hope you find this guide useful in informing you of your options and how to go about it.

Lease Extension Interested in extending your lease? We hope you find this guide useful in informing you of your options and how to go about it. Lease Extension Interested in extending your lease? We hope you find this guide useful in informing you of your options and how to go about it. If you own a flat and you wish to extend your lease then

More information

Before: THE PRESIDENT OF THE QUEEN'S BENCH {SIR ANTHONY MAY) LORD JUSTICE JACOB MR JUSTICE LEWISON. Between: VANDAL FOOTWEAR LTD.

Before: THE PRESIDENT OF THE QUEEN'S BENCH {SIR ANTHONY MAY) LORD JUSTICE JACOB MR JUSTICE LEWISON. Between: VANDAL FOOTWEAR LTD. Case No: Al/2009/0846 Neutral Citation Number:!20091 EWCA Civ 1478 IN THE SUPREME COURT OF JUDICATURE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM THE TECHNOLOGY AND CONSTRUCTION COURT QBD (HIS HONOUR

More information

IN THE COURT OF APPEALS OF TENNESSEE AT JACKSON July 21, 2009 Session

IN THE COURT OF APPEALS OF TENNESSEE AT JACKSON July 21, 2009 Session IN THE COURT OF APPEALS OF TENNESSEE AT JACKSON July 21, 2009 Session BENTON COUNTY, TENNESSEE, ET AL. v. VERN FRANKLIN CHUMNEY Direct Appeal from the Circuit Court for Benton County No. 7CCV-1149 Charles

More information

Lunch and Learn 2013 A Year of Changes

Lunch and Learn 2013 A Year of Changes Lunch and Learn 2013 A Year of Changes CIH June 2013 Gail Sykes, Partner Tel: 01733 888794 Email: gail.sykes@buckles-law.co.uk www.buckles-law.co.uk Succession and Mutual Exchange following the Localism

More information

Dispute Resolution Services

Dispute Resolution Services Dispute Resolution Services Page: 1 Residential Tenancy Branch Office of Housing and Construction Standards A matter regarding 0821149 B.C. Ltd. and [tenant name suppressed to protect privacy] DECISION

More information

THE NEW NPPF: WHAT S AHEAD? By Killian Garvey 19 th June 2018 RTPI NE

THE NEW NPPF: WHAT S AHEAD? By Killian Garvey 19 th June 2018 RTPI NE THE NEW NPPF: WHAT S AHEAD? By Killian Garvey 19 th June 2018 RTPI NE CURRENT Tilted Balance For decision-taking this means (paragraph 14): approving development proposals that accord with the development

More information

Exposure Draft ED/2013/6, issued by the International Accounting Standards Board (IASB)

Exposure Draft ED/2013/6, issued by the International Accounting Standards Board (IASB) Leases Exposure Draft ED/2013/6, issued by the International Accounting Standards Board (IASB) Comments from ACCA 13 September 2013 ACCA (the Association of Chartered Certified Accountants) is the global

More information

Urban Planning and Land Use

Urban Planning and Land Use Urban Planning and Land Use 701 North 7 th Street, Room 423 Phone: (913) 573-5750 Kansas City, Kansas 66101 Fax: (913) 573-5796 Email: planninginfo@wycokck.org www.wycokck.org/planning To: From: City Planning

More information

OFFICES TO LET The Bruce Building,115 Percy Street, Newcastle upon Tyne, NE1 7RY

OFFICES TO LET The Bruce Building,115 Percy Street, Newcastle upon Tyne, NE1 7RY OFFICES TO LET The Bruce Building,115 Percy Street, Newcastle upon Tyne, NE1 7RY Serviced Office Space Available To Let From 133 sq ft to 2,466 sq ft Summary The premises are situated very prominently

More information

School of Architecture, Design and the Built Environment. BA (Hons) Interior Architecture & Design

School of Architecture, Design and the Built Environment. BA (Hons) Interior Architecture & Design School of Architecture, Design and the Built Environment BA (Hons) Interior Architecture & Design WELCOME Helen Beswick Nottingham Trent University College of Art & Design and Built Environment School

More information

CLIENT GUIDE TO CONVEYANCING MATTERS

CLIENT GUIDE TO CONVEYANCING MATTERS CLIENT GUIDE TO CONVEYANCING MATTERS 1. INTRODUCTION This guide explains some of the terms used in conveyancing, the steps which are usually taken (and the reasons for them), and the factors which dictate

More information

REAL ESTATE LEASE ACCOUNTING

REAL ESTATE LEASE ACCOUNTING REAL ESTATE LEASE ACCOUNTING WHAT CHANGES UNDER ASC 842 2017 LeaseAccelerator Inc. Page 1 REAL ESTATE LEASE ACCOUNTING KEY POLICY ELECTIONS MARK KOPPERSMITH & SCOTT SILVER Defining Asset Classes Asset

More information

The Contractor s Basis of valuation for rating purposes

The Contractor s Basis of valuation for rating purposes RICS guidance note RICS professional standards and guidance, UK The Contractor s Basis of valuation for rating purposes 2nd edition, August 2017 In association with rics.org/guidance rics.org The Contractor

More information

Test Code F1 Branch (MULTIPLE) (Date : )

Test Code F1 Branch (MULTIPLE) (Date : ) FINAL CA May 2018 ACCOUNTING STANDARDS (PART 1) Test Code F1 Branch (MULTIPLE) (Date : 03.12.2017) (50 Marks) compulsory. Note: All questions are Question 1 (5 marks) As per para 10 of AS 2 Valuation of

More information

Claimants who may be treated as available and/or actively seeking employment

Claimants who may be treated as available and/or actively seeking employment Claimants who may be treated as available and/or actively seeking employment Domestic Emergencies - homeless claimants Background The Jobseeker s Allowance (Homeless Claimants) Amendment Regulations came

More information

City of Surrey PLANNING & DEVELOPMENT REPORT File:

City of Surrey PLANNING & DEVELOPMENT REPORT File: City of Surrey PLANNING & DEVELOPMENT REPORT Planning Report Date: September 12, 2016 PROPOSAL: Temporary Use Permit to permit the outdoor storage of recreational vehicles for a period not to exceed three

More information

SELECTED LEASING ISSUES

SELECTED LEASING ISSUES SELECTED LEASING ISSUES By Scott B. Osborne Preston Gates & Ellis, LLP 925 Fourth Avenue, Suite 2900 Seattle, Washington 98104 206 623-7580 scotto@prestongates.com Prepared for AMERICAN ASSOCIATION OF

More information

Landlord Guide: Short Term Letting

Landlord Guide: Short Term Letting Landlord Guide: Short Term Letting Landlord Guide: Short Term Letting Contents: About At Home In Edinburgh...3 What makes us different?... 4 About short term letting... 5 Our short term property services...7

More information

Present Harmoning Oleson Naaktgeboren: T

Present Harmoning Oleson Naaktgeboren: T CORINNA TOWNSHIP MINUTES BOARD OF ADJUSTMENT / PLANNING AND ZONING COMMISSION January 13, 2015 7:00 PM Charlotte Quiggle called meeting to order at 7:00 PM on January 13, 2015. Roll Call: Board of Adjustment/Planning

More information

SPON'S 2014 PRICE BOOKS UPDATE ONE

SPON'S 2014 PRICE BOOKS UPDATE ONE Editors Davis Langdon, An AECOM Company MidCity Place 71 High Holborn London WC1V 6QS Tel: +44 (0) 20 7061 7000 Fax:+44 (0) 870 048 0789 e-mail: spons.europe@aecom.com www.aecom.com Publishers Taylor &

More information

Residential Tenancy Agreement

Residential Tenancy Agreement Ministry of Public Safety and Solicitor General Residential Tenancy Agreement #RTO 1 Important Notes: The Residential Tenancy Office (RTO) is of the opinion that this Residential Tenancy Agreement accurately

More information

Residential Tenancy Agreement

Residential Tenancy Agreement Residential Tenancy Agreement Important Notes: #RTB 1 The Residential Tenancy Branch (RTB) is of the opinion that this Residential Tenancy Agreement accurately reflects the Residential Tenancy Act (RTA)

More information

By: John R. Navratil, ASA, SR/WA, R/W-AC, R/W-NAC

By: John R. Navratil, ASA, SR/WA, R/W-AC, R/W-NAC By: John R. Navratil, ASA, SR/WA, R/W-AC, R/W-NAC ROW in the Fast Lane! Design-Build Project Velocity Design-Build Projects are Schedule-Driven Appraisal is the Keystone Without a Well-Supported Appraisal

More information

ASSESSORS ANSWER FREQUENTLY ASKED QUESTIONS ABOUT REAL PROPERTY Assessors Office, 37 Main Street

ASSESSORS ANSWER FREQUENTLY ASKED QUESTIONS ABOUT REAL PROPERTY Assessors Office, 37 Main Street A. THE ASSESSMENT PROCESS: ASSESSORS ANSWER FREQUENTLY ASKED QUESTIONS ABOUT REAL PROPERTY Assessors Office, 37 Main Street What is mass appraisal? Assessors must value all real and personal property in

More information

SUBDIVISION Application Information

SUBDIVISION Application Information Application Information COMPLETE THE ATTACHED APPLICATION FORM by printing clearly or filling out all of the required fields electronically. The application must be signed by the registered owner(s) of

More information

VILLAGE GREENS IS THE LAW NOW SETTLED?

VILLAGE GREENS IS THE LAW NOW SETTLED? VILLAGE GREENS IS THE LAW NOW SETTLED? 1. INTRODUCTION 1.1 The ever changing state of the law of village greens over the last few years has been nothing short of incredible and wholly unanticipated. It

More information

Small-Tract Mineral Owners vs. Producers: The Unintended Consequences of Well-Spacing Exceptions

Small-Tract Mineral Owners vs. Producers: The Unintended Consequences of Well-Spacing Exceptions Small-Tract Mineral Owners vs. Producers: The Unintended Consequences of Well-Spacing Exceptions Reid Stevens Texas A&M University October 25, 2016 Introduction to Well Spacing Mineral rights owners in

More information

2018 Requirements Manual An In-Depth Look at Changes to the Requirements

2018 Requirements Manual An In-Depth Look at Changes to the Requirements 2018 Requirements Manual An In-Depth Look at Changes to the Requirements Executive Summary The Requirements Manual helps land trusts understand how the Land Trust Accreditation Commission verifies that

More information

ARLINGTON COUNTY, VIRGINIA

ARLINGTON COUNTY, VIRGINIA ARLINGTON COUNTY, VIRGINIA County Board Agenda Item Meeting of June 17, 2008 DATE: June 6, 2008 SUBJECT: SP #293 SITE PLAN AMENDMENT, Teachers Insurance & Annuity Association, amend comprehensive sign

More information

Comment on the Exposure Draft Leases

Comment on the Exposure Draft Leases 15 December 2010 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Financial Accounting Standards Board 401 Merritt 7 PO Box 5116 Norwalk CT 06856-5116 United States

More information

UNITS 1 & 2, 200 BROMFORD LANE, BIRMINGHAM, B24 8DL

UNITS 1 & 2, 200 BROMFORD LANE, BIRMINGHAM, B24 8DL TO LET GROUND FLOOR SHOWROOM/WAREHOUSE ACCOMMODATION. 22,000 sq.ft/ 2,043.85 sq.m Prominent corner position, enjoying an extensive frontage onto Bromford Lane (A4040 main arterial route considerable traffic

More information