Rating

Chambers has a leading reputation for its work in rating acting for ratepayers, the VOA, local authorities, and government departments. Members appear regularly in the Upper Tribunal and in the Court of Appeal and Supreme Court.

Chambers has a leading reputation for its work in rating acting for ratepayers, the VOA, local authorities, and government departments. Members appear regularly in the Upper Tribunal and in the Court of Appeal and Supreme Court.

The General Editor and two editors of the leading textbook, Ryde on Rating & the Council Tax, are Members of FTB.
Both Chambers and Partners and the Legal 500 rank Francis Taylor Building as a leading set for rating and valuation.  The most recent edition  of Chambers and Partners notes that "Francis Taylor Building has strength in depth and they are market leaders.”
 

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 most of the major rating valuation and exemption cases in recent years (both in England and Wales and abroad).  These include Monsanto plc. v. Farris (which remains the leading case on the contractor's basis method of valuation), BT plc v. Sanderson, HACTL v. Commissioner of Rating & Valuation, Hong Kong Electric Co. Ltd. v. Commissioner of Rating & Valuation, Harrods Ltd. v. Baker, Gallagher v. Church of Jesus Christ of Latter Day Saints, British Car Auctions Ltd. v. Hazell, Hardman  v. British Gas Trading Ltd., Belfast International Airport Ltd. v. Commissioner of Valuation, SEM Logistics Milford Haven Ltd. v. Webb, Telereal Trillium v. Hewitt and Church of Scientology v. Ricketts.

Ratepayer clients include major retailers and operators of retail centres, telecommunications operators, infrastructure providers (water, electricity, gas, rail), industrialists, office developers and occupiers, Government departments and local authorities.
 

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.
Cases include Merton LBC v Nuffield HealthMakro Properties Ltd. v. Nuneaton & Bedworth BC, Principled Offsite Logistics Ltd. v. Trafford Council.

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. 

Cases include  L.B Harrow v. Ayiku.
 

27
Jun' 19
Private Stables Not Liable to Business Rates: Corkish (VO) v Bigwood [2019] UKUT 191 (LC)

The Lands Chamber of the Upper Tribunal has found that an extensive equestrian complex at the home of Olympian Fiona Bigwood is 'domestic' and therefore not liable to business rates.

Read more
05
Apr' 19
Upper Tribunal Gives Decision in Rare Case on Minerals Valuation for Rating

In one of the very few recent decisions dealing with the valuation for rating of a minerals hereditament, the Upper Tribunal has dismissed the ratepayer’s appeal in Cemex (UK) Operations Ltd v O’Dwyer (Valuation Officer) [2019] UKUT 106 (the Deputy President Martin Rodger KC and Peter McCrea FRICS).

Read more

‘Some of the brightest and best barristers in this field." "A fantastic set to work with."

Legal 500, 2024

"Has strength in depth and they are market leaders.”

Chambers and Partners, 2023

"They have a strong niche in rating law."

Legal 500, 2023

"The quality of barristers is incredibly high."

Legal 500, 2023

"The team is highly regarded for its expertise in rating matters, and handles instructions relating to local government finances, council tax, licensing and compulsory purchase orders and compensation."

Legal 500, 2022

"The set as a whole has extremely knowledgeable and hard working barristers with a wealth of experience and offers a good range of barristers within different price ranges."

Legal 500, 2022

"Francis Taylor Building is a leading set for rating and valuation work, offering a strong bench of barristers who are experts in this area."

Chambers and Partners, 2022

"Barristers at the set demonstrate expertise in a wide range of rating and valuation disputes, including council tax matters and business rates cases".

Chambers and Partners, 2022

"Individuals regularly act for local authorities and ratepayers and have appeared before the Upper Tribunal, Court of Appeal and Supreme Court".

Chambers and Partners, 2022
27
Jun' 19
Private Stables Not Liable to Business Rates: Corkish (VO) v Bigwood [2019] UKUT 191 (LC)

The Lands Chamber of the Upper Tribunal has found that an extensive equestrian complex at the home of Olympian Fiona Bigwood is 'domestic' and therefore not liable to business rates.

Read more
05
Apr' 19
Upper Tribunal Gives Decision in Rare Case on Minerals Valuation for Rating

In one of the very few recent decisions dealing with the valuation for rating of a minerals hereditament, the Upper Tribunal has dismissed the ratepayer’s appeal in Cemex (UK) Operations Ltd v O’Dwyer (Valuation Officer) [2019] UKUT 106 (the Deputy President Martin Rodger KC and Peter McCrea FRICS).

Read more
25
Mar' 24
Annual Rating Seminar (Hybrid)

This afternoon seminar will provide an opportunity to be informed about and discuss the latest developments in rating with some of the leading barristers in the field. It will focus on key practical issues, providing a convenient way for busy practitioners to keep up to date and to manage the implications of recent changes. 

The seminar will be chaired by Richard Glover KC.

Confirmed Speakers and Topics

Practical Information

Date: Monday 25 March 2024.
Time: Registration will take place from 1.30-2.00pm.  The seminar will run from 2.00pm-5.30pm. It will be followed by a drinks reception from 5.30pm-6.30pm.
Format: The seminar will be run as a hybrid event enabling either in-person or virtual attendance.  Please select the relevant option when booking.
Venue: Inner Temple, Crown Office Row, Temple, London EC4Y 7HL. Virtual attendees can join by Zoom (joining instructions will be sent to attendees a few days before the event).
Cost: The standard charge for this seminar is £160 + VAT per attendee for both in-person and virtual attendance. Bookings made by COB on 29 February will be entitled to the Early Bird rate of £140.00 + VAT. By booking three delegates at the same time, you will automatically be entitled to a special rate of three delegates for the price of two on both the standard and Early Bird rates. Bookings can be made via Eventbrite and payment can be made by credit card at the time of booking or later by BACS but must be received prior to the event.  Booking confirmations and invoices will be sent from Eventbrite by email.
There are limited number of free places available for local authorities. Please contact Deirdre Mahon, Marketing Manager for more information.

Book Now

King's Counsel

Simon Bird KC

Call: 1987 | Silk: 2009

Michael Humphries KC

Call: 1982 | Silk: 2003

Richard Glover KC

Call: 1984 | Silk: 2009

Hereward Phillpot KC

Call: 1997 | Silk: 2015

Alexander Booth KC

Call: 2000 | Silk: 2016

Richard Honey KC

Call: 2003 | Silk: 2021

Junior Counsel

John Jolliffe

Call: 2005

Mark Westmoreland Smith

Call: 2006

Cain Ormondroyd

Call: 2007

Annabel Graham Paul

Call: 2008

Hugh Flanagan

Call: 2008

George Mackenzie

Call: 2011

Caroline Daly

Call: 2013

Charles Forrest

Call: 2014

Merrow Golden

Call: 2014

Horatio Waller

Call: 2014

Daisy Noble

Call: 2015

Charles Merrett

Call: 2016

Jonathan Welch

Call: 2019

Flora Curtis

Call: 2019

Mark O’Brien O’Reilly

Call: 2021, 2023 (Ireland)

Michael Feeney

Call: 2021

Stephanie Bruce-Smith

Call: 2021

Associate Members

Charles Holland

Call: 1994