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High Court determines that the Valuation Tribunal failed to provide adequate reasons for its decision to reduce the Net Annual Valuations (NAVs) of three public houses; and consequently, the cases have been remitted to the Tribunal for reconsideration, with the court emphasising the need for clear and cogent explanations that engage with market data and comparables in line with statutory objectives.
Valuation Tribunal - Commissioner of Valuation - public houses - Net Annual Valuation (NAV) - Fair Maintainable Trade (FMT) - valuation certificate - statutory objectives - market data - comparables - rural/urban divide - business acumen - landmark pub - Obama Plaza effect - adequacy of reasons - remittal - Valuation Act 2001 - equity and uniformity - hypothetical tenant - percentage reduction - emerging tone of the list.
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