Is My Property Correctly Taxed? Quiz

Answer: Ordinary lay persons

Ordinary members of the public have in the past been nominated by the local Councils to sit on these bodies. They do not have to have legal training to be appointed to sit on the Tribunal and the only money that they receive is for expenses (travelling in particular) and occasionally a subsistence allowance.

They do go on quite detailed training courses once they are appointed, but in the great "amateur" nature of parts of the English law (other examples being lay magistrates and the jury system) they are just local people doing their best on a voluntary basis.

The basis of appointment will change in the future, but the "amateur" status is unlikely to ever change.

Answer: to advise the panel on law and create a written record of the proceedings and the decision

The clerk is qualified in the law and advises the panel on points of law and their interpretation and relevance. The clerk is not involved in the decision making and the clerk's advice on law is not binding. The clerk does keep a record of what is said during the hearing and of the decision made and the reasons for the decision.

The decision is usually sent in writing to the parties involved within 21 days of the hearing.

Answer: the Valuation Officer

The Valuation Officer is a professional in this area of law and works in the Valuation Office. This officer is nothing to do with the local Council (and is part of the central government network) and in fact the local Council do bring cases as the appellant against the Valuation Officer's decisions (an example being appeals against the valuation of Council property).

The Valuation Office controls the fiscal valuation of properties in their area and will nearly always contact you before proceedings to discuss the case. Very few cases are heard, because the Valuation Office will resolve amicably any differences wherever this is possible.

Answer: No

There is a formal procedure, but in practice the tribunal will try and make proceedings as informal as is possible. Strict rules of evidence are not enforced (as used in the top Courts) and oaths are certainly not normally called for by these tribunals. Applicants are usually encouraged to air their differences with the Valuation Office and within sensible controls on relevancy and repetition the tribunal will take it on themselves to attach importance or not to evidence presented.

The proceedings are in public, but rarely do the public attend.

Answer: Yes

Very much so and members and staff of the tribunals are trained in it. They claim to be the envy of many other similar bodies outside the area of "Valuation".

Answer: No

Certainly it is sensible to talk your case through with the Valuation Officer before the Tribunal. If nothing else they may agree or compromise to avoid being embarrassed by defeat at a Tribunal. However, once you are in the Tribunal, keep going as the tribunal like to hear the applicant (applicants do succeed quite regularly).

Many years ago there was a survey by the Department of Social Security that showed that the most successful appeals in their area came from clients in person and their friends. Placed last (for success) in the list of advocates representing people were barristers! A smooth talking, know-it-all lawyer does not compete with the personal touch of someone involved. Barristers are at home in an environment comprised of people they know and who know them.

A jury trial was once described as a battle of advocacy and not reality. However, it is doubtful that juries ever fall for this "verbal jousting" in public and in most cases prefer to hear the defendant and witnesses.

Answer: how much you paid when buying your house

The price that you paid for your house would seem to be extremely relevant, but does it reflect the actual price at the date being used by the Valuation Office for your assessment? Property prices vary for many reasons and not all sales are "at arm's length" (meaning a sale by the seller at the best price the seller can get in the prevailing market). By all means raise the price that you paid for the property, but people sell for different reasons and are not forced to obtain the 'perfect price' dictated by the market.

However, the other three issues directly relate to how property is valued.

Answer: Your shop sells rare plants that nobody ever seems to want to buy.

Your shop is valued as vacant and to let and if someone else would be able to trade profitably from it, then this is the way that it is valued. Domestic property must be valued separately from business property and the separation of the two is quite complicated in law. If you argue that the Valuation Officer has not measued your property correctly the Tribunal must terminate and reconvene when measurements are agreed (perhaps done by another Valuation Officer). Facts such as this must be agreed before the Tribunal deliberates.

The Tribunal can not decide such things as they are not surveyors.

Answer: Yes

Carry on with your appeal as there has been a substantial change in your locality damaging your trade and depending on the magnitude of the change yout taxation should reflect it. A case like this was successful in recent times and no appeal from the Tribunal decision (by the Valuation Office) ever reached the "Lands Tribunal".

This only shows the brilliant and independent decision making that these Tribunals can be involved in at times.

Answer: appeal to the Valuation Tribunal

Just because the other flats seem to be alright does not stop you setting out your own case. The value of your property may well be inflenced by this outside your window.