Simpsons Malt Ltd vs Jones & Ors

Simpsons Malt Ltd v Jones & Ors (Valuation Officers) (includes Costs) [2017] UKUT 460 (LC) (4 December 2017)

Summary: In each of the 5 cases heard together there had been non-compliance to a greater or lesser degree with procedural directions and practice statements for the VTE, in response to which the tribunal had struck out such proceedings and refused reinstatement of the appeals. This was based on the application of a more stringent test requiring exceptional circumstances, which did not become official  until the publication of the 2017 consolidated practice statement. The Upper Tribunal was critical of this approach and granted all 5 appeals directing further consideration by the VTE.

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