Shirley v Park (Valuation Officer) [2018] UKUT 288 (LC)

Appeal against VTE’s decision that an alteration to the RV of a property undergoing renovation could not be back-dated before 1 April 2015.  UT upheld the VTE’s decision, and rejected the argument that the ECHR required Reg 14 of the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 to be interpreted as permitting further back-dating, Secretary of State for Work and Pensions v Carmichael [2018] EWCA Civ 548 applied.