Cases - Laing (John) & Son Ltd v Kingswood Assessment Area Assessment Committee
Record details
- Name
- Laing (John) & Son Ltd v Kingswood Assessment Area Assessment Committee
- Date
- [1949] [1949]
- Citation
- 1 KB 344; 1 AII ER 224, CA
- Keywords
- Valuation - rateable occupation - elements of rateable occupation
- Summary
-
The Court of Appeal adopted 4 essential determinants of rateable occupation. These are that the occupation must be actual, exclusive, beneficial and not too transient. These factors have since been recognised by the House of Lords in London County Council v Wilkins (Valuation Officer) [1957] [1956].