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3/18/2013
START DATE
END DATE
6/13/2013
Director of Land Valuation v. Samuel Andrew Banks
COURT:
LAW:
JUDGE(S):
CLAIMANT'S LAWYER:
DEFENDANT'S LAWYER:
Court of Appeal for Bermuda
Tax Law Land Valuation
Zacca President Ward JA Baker JA
Jonathan Small QC Martin Johnson
Lord Pannick QC Jeffery Elkinson
FACTS OF THE CASE:
Dispute over land tax payable for a property in Paget Bermuda
SUMMARY:
Whether the property should be considered as one or three valuation units for tax purposes and the admissibility of valuation evidence
OUTCOMES:
Appeal dismissed valuation evidence admitted
RULED IN FAVOUR OF:
Respondent (Samuel Andrew Banks)
PLAINTIFF/CLAIMANT
DEFENDANT:
DURATION (DAYS):
ISSUES:
RELEVANCE:
RULING:
RULING TYPE:
CASES CITED:
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