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Charlott Corkish (Listing Officer) v (1) Andrew Wright (2) Stacy Hart [2014] EWHC 237 (Admin)

DATE: 11 Feb 2014

The Valuation Tribunal for England had erred when finding that an annex to a house was not a self-contained unit amenable to a separate charge for council tax. Its decision indicated that it had thought the relevant test was the intention with which the annex had been created, rather than the physical characteristics of the building.