The Lands Tribunal has confirmed that the VTE does not have the jurisdiction to quash completion notices issued by Billing Authorities if the VTE considers that the hereditament could not be completed within 3 months of the date of the notice. The case involved a completion notice issued by the London Borough of Newham. The VTE decided that the "customary works” necessary to render the hereditament capable of beneficial occupation would take longer than three months from the notice. As a result instead of determining a new completion day, the VTE simply quashed the notice. The Lands Tribunal confirmed that the VTE did not have jurisdiction to have done so and that it should have determined the completion day, even if that was a day in excess of 3 months after the date of the notice. 

George Mackenzie acted for the London Borough of Newham. A copy of the Lands Tribunal decision can be found here.