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Iceland Foods Ltd vJane A Berry [2016] EWCA Civ 1150

DATE: 23 Nov 2016

The case concerned an appeal against a decision as to the treatment under the Valuation for Rating (Plant and Machinery) (England) Regulations 2000 Sch.1 of Iceland’s air handling system their retail warehouse. The central question was whether the air handling system was used as part of a trade process, it was held that it was not.