Hearings
England & Wales
20 May 1987 [1988] AC 303; [1987] 3 WLR 173; [1987] 2 All ER 961, HL(E)
London Merchant Securities Plc v Islington London Borough Council
Subject Matter
RATING — Unoccupied hereditament — Completion notice — Substantial completion of office block — Time required for customary works necessary to complete building — Whether preparation period prior to starting customary works included — Date at which customary works deemed to start — General Rate Act 1967, s 17, Sch 1, paras 8(1)(b), 9
Appellate History
London Merchant Securities Plc v Islington London Borough Council [1986] RA 81, CA
Decision of the Court of Appeal reversed in part
London Merchant Securities Plc v Islington London Borough Council [1988] AC 303; [1987] 3 WLR 173; [1987] 2 All ER 961, HL(E)