After four years of proceedings, the judgment confirms that the three buildings in question, which were used for storing and packing eggs, are exempt from business rates. It states this is because of the 鈥渇unctional connection鈥� between the three buildings on Fridays鈥� farm and the production of eggs on the land at a number of other farms owned by Fridays.
Fridays was supported by funding from both the NFU and its Legal Assistance Scheme (LAS) and was represented by the NFU鈥檚 Legal Panel Firm, Thrings, and Cain Ormondroyd from Francis Taylor Building Chambers as Legal Counsel.
NFU President Tom Bradshaw said: 鈥淭his is a significant outcome which not only delivers for Fridays Limited, preventing it from being unfairly taxed hundreds of thousands of pounds, but clarifies the application of the exemption.鈥�
Nick Hamer, chair of the NFU's Legal Board, added: 鈥淭his case clearly demonstrates the value of the NFU and its LAS in supporting members in times of difficulty. I鈥檇 also like to thank our Legal Panel Firm, Thrings, for their representation.鈥�
Andrew Friday, Director of Fridays Ltd, said: 鈥淭his outcome recognises the reality of modernised farming practices and provides long-overdue clarity for our business. We are grateful to the court for its careful consideration and to the NFU and its LAS for its overall support and, more importantly, the significant funding, without which we wouldn鈥檛 have been able to progress this case.鈥�