United Kingdom Upper Tribunal (Lands Chamber) 29 September 2026, [2026] UKUT 369 (LC) (Carecall Limited v Karen Giles (VO))

Introduction This is an appeal by the ratepayer Carecall Limited from the decision of the Valuation Tribunal for England to dismiss its appeal from the Valuation Officer’s decision about the rateable value of the property because it was made several months out of time. The appeal has been decided under the Tribunal’s written representations procedure.