For current valuations, use the check and challenge process and follow the guidance to notify us that the check is related to the ‘Mazars’ case. For valuations that were split between 1 April 2010 and 31 March 2017 inclusive, use our revised 2010 appeal form. You can do this from 17 December 2018 to 31 December 2019. We have revised how we value properties in England where occupiers use two or more separated spaces within a building. We can now value separate but adjoining areas (occupied by one individual or company) as a single property when it is appropriate.Ratepayers can ask us to reconsider when we have previously split a property into more than one. Until we have reviewed the decision, you should continue to pay any additional business rates liability to your council. We will automatically let the council know about any changes to the valuations we make.The decision in the Supreme Court case ‘Mazars vs Woolway’ meant we were legally obliged to treat different areas of the same building (which are accessed through communal areas) as separate premises for business rates purposes. The Chancellor of the Exchequer announced, in the Autumn Budget 2017, his commitment to alter the rating law in England to enable us to treat these as a single property when appropriate. This legislation came into effect on 1 November 2018. The regulations that allow us to amend the 2010 list came into effect on 17 December 2018.We have updated the Rating Manual section 3 part 1, section 2 part 5 and section 7 part 2 to reflect this change in legislation.The previous guidance on how we value some non-domestic properties with more than one occupier still applies in Wales.
Yekini Jimoh in LokojaThe Federal High Court yesterday emerged the overall winner of the 22nd edition of the Chief Justice of Nigeria (CJN) Games in Kogi State.The Federal High Court topped the medals table released yesterday by organisers of the games, National Sports Association for Judiciary (NASAJ) with 19 medals comprising eight gold, six silver and five bronze medals to emerge the overall winners of the week-long competition. The medals chart signed by Technical Director of Games for NASAJ, Abruku Raymond, reveals that the National Industrial Court came second with eight gold, three silver and two bronze medals beating the host, Kogi State Judiciary which had the highest number of 22 medals to the third position.Kogi Judiciary won seven gold, seven silver and nine bronze medals while the Federal Judicial Service Commission finished fourth with six gold, six silver and nine bronze medals.The final football match in the tournament between National Industrial Court and Appeal Court ended 4-3 on penalty shootout in favour of the National Industrial Court.The 90-minute display of soccer artistry could not produce any goals as both teams traded tackles and tried to outsmart each other but met stiff resistance from the defenders.Speaking at the end of the week-long competition, Kogi Commissioner for Youth and Sports, Mr Aromeh Adoji, described the tournament as excellent and commended the organisers for a good job and the contestants for good sportsmanship.Adoji expressed delight that the tournament turned out successful and expressed satisfaction with the performance of the Kogi State Judiciary contingent adding that the its performance in subsequent editions.He said that the state was able to meet most of its expectations from the competition saying that new talents, no doubt, would have been identified just as the competition boosted the economy of the state while it lasted.Share this:FacebookRedditTwitterPrintPinterestEmailWhatsAppSkypeLinkedInTumblrPocketTelegram