Reeves (Listing Officer) v Northrop – WLR Daily

Posted March 8th, 2012 in council tax, domicile, law reports, rates, ships by sally

Reeves (Listing Officer) v Northrop [2012] EWHC 415 (Admin); [2012] WLR (D) 61

“In determining whether a property was a rateable hereditament within section 115(1) of the General Rate Act 1967, duration of occupation would always be an important factor when deciding whether or not occupation was not too transient, but it would not necessarily be the only relevant factor.”

WLR Daily, 6th March 2012