Network Rail Infrastructure Ltd (appellant) v Mr Karl List (Valuation office) (respondent)
Wednesday 3 – Thursday 4 December 2025
By Appellant’s Notice filed on 13 January 2025, the Appellant (Respondent below) Network Rail Infrastructure Ltd, appeal the decision of the Upper Tribunal (Lands Chamber), judgment being delivered on 12 November 2024.
The question considered by the UT was whether advertising rights at Liverpool Street Station and Victoria Station in London should be treated for rating purposes as part of a single hereditament comprising the national railway network in the occupation of the respondent, Network Rail Infrastructure Ltd, or should they each be treated as separate hereditaments in the occupation of the company entitled to exercise the rights?
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Day 1
Day 2