Shell UK Oil v Assessor for Lothian Region
Language: English Series: Scots Law Times ; 1990 SLT 666-670(5)Publication details: 1990Subject(s): Summary: LVAC 7 April 1989. An appeal by ratepayers, Shell UK (S), against an Assessor`s determination of the decapitalisation rate relating to kiosks, canopies, forecourts and tanks of petrol filling stations . At issue was whether the LVAC was bound to follow a decision of the LT when presented with similar evidence, or whether the LVAC could fix an appropriate rate given the circumstances of each case, which they had done. S appealed. Held, refusing the appeal that the assessment was a matter of fact and evidence, not law or principle and the committee was entitled to fix the rate at eight per cent as opposed to seven per cent, as contended by the ratepayers.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS43421 (Browse shelf(Opens below)) | 1 | Available | 41629-1001 |
LVAC 7 April 1989. An appeal by ratepayers, Shell UK (S), against an Assessor`s determination of the decapitalisation rate relating to kiosks, canopies, forecourts and tanks of petrol filling stations . At issue was whether the LVAC was bound to follow a decision of the LT when presented with similar evidence, or whether the LVAC could fix an appropriate rate given the circumstances of each case, which they had done. S appealed. Held, refusing the appeal that the assessment was a matter of fact and evidence, not law or principle and the committee was entitled to fix the rate at eight per cent as opposed to seven per cent, as contended by the ratepayers.