Chambers has a leading reputation for its work in rating acting for local authorities, government departments and private entities. The Legal 500 2021 guide notes 'Francis Taylor Building is 'great for business rates matters, with a width breadth of counsel in this area'.
Rating valuation, that is, the assessment of rateable values and the identification of hereditaments are determined by the Valuation Tribunal (for England or Wales, as the case may be) and the Upper Tribunal (Lands Chamber). Members of FTB have advised and appeared in almost all of the major rating cases in recent years (both in England and Wales and abroad).
The collection of rates due on occupied and unoccupied property is carried out by ‘billing authorities’ who are mainly district and borough councils. Members of FTB advise and appear in the Magistrates Courts and the High Court in relation to rate collection issues for billing authorities and ratepayers.
Three of the editors of the leading textbook, Ryde on Rating & the Council Tax, are Members of FTB.
The Council Tax
Members of Chambers are frequently instructed in council tax matters, both before the Valuation Tribunal for England, in Magistrates’ Courts and on appeal in the High Court and above. Members of Chambers also advise local authorities on policy issues related to the council tax.