Local Taxation Level 3 Flashcards
What is the difference between advocate and expert witness?
Advocate - Owe a duty to their client and evidence will be beneficial to their case.
Expert witness - Owe a duty to the tribunal and statements should be fact or assist the tribunal.
Have you acted in the role of advocate or expert witness?
Yes, I have acted in a dual role for Council Tax VT’s.
I stated the facts and agreed facts of the case as the advocate.
I presented my evidence in support of the VOA’s council tax banding in my role as expert witness.
Are you allowed to act in a dual role in all tribunal hearings?
No. In upper tribunal proceedings you can only act in one of the roles as it is considered a conflict of interest.
RICS also have some guidance barring this.
Industrial - Coventry
Why did you change your mind on the valuation of the property?
The agent provided evidence showing the age of the newer building was older than I originally thought. They also provided rental evidence showing the difference was not as high.
I accepted the age of the property and found the rents for similar older units were around 10% higher than the original building.
Industrial - Coventry
Did you agree to the £33/m2 the agent proposed?
No, my approach was to value the two buildings separately and found the newer building would reasonably achieve a 10% higher rent so applied this as an adjustment to the newer building.
Tyre and Exhaust Centre - Warwick
What was the construction of the property?
The property was a detached purpose-built car garage. Constructed of brick with internal concrete walls and coated aluminium rendering.
Property also benefitted from roller shutter doors, car pits and other plant and machinery.
Tyre and Exhaust Centre - Warwick
Was there any P+M present at the property?
Yes
- Car pits
- Compressors
- CCTV
Tyre and Exhaust Centre - Warwick
What advice did you give in the case?
I advised the client the RV was reasonable.
I advised a senior surveyor of my findings who agreed with my contentions.
I advised the agent that the RV was reasonable.
Tyre and Exhaust Centre - Warwick
How did you advise the agent?
I advised the agent of my findings. I presented my rental evidence in a table format and also plotted my rents on a map. This enabled me to show the values in relation to locality.
Assembling my evidence in a table allowed me to point out areas of difference and adjustments and why I felt the adopted rate was reasonable.
Tyre and Exhaust Centre - Warwick
Could you have settled with the agent at their revised figure of £90/m2?
No, I have a duty to maintain a fair and accurate list and the evidence supported the adopted £100/m2.
Tyre and Exhaust Centre - Warwick
Why did you place little weight on the subject rent?
Due to the agreement being a rent-review and agreed some distance from AVD.
Tyre and Exhaust Centre - Warwick
Why was the property in a more advantageous position?
Due to it being located on an A-road with prominent road position. Also, it was a short distance from two towns in the area so a higher value than the comps provided.
Industrial - Coventry
What advice did you give in this case?
I advised the client and BA the RV was unreasonable and reduced the RV.
I also advised the agent the best way to approach the valuation was to value the buildings separately due to their age. Furthermore, I advised 10% was reasonable compared to 17% uplift and agreed the case.
