Iceland Foods Ltd v Berry (Valuation Officer) [2018] UKSC 15
116 views · Published 16 May 2018 · 8:14 · Indexed 10 November 2026
Channel: marcuscleaver · 2018 · Education
Rates are a type of property tax that is based on the value of any given piece of property. That valuation can be affected by a range of factors but generally speaking there is an exception for 'tools of the trade'. In this case we look at whether an air handling system used by the supermarket chain Iceland falls within that exception. Music from bensound.com
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