Sharp v Griffiths (VO).
Series: Rating Appeals ; [1999] RA 265-285(11)Publication details: 1999Subject(s): Summary: LT 22 June 1999. At issue was the rateable value of a pub, which was assessed at £4,900 in the 1995 list. The ratepayer S appealed. The property had been purchased at auction in 1993 when it was closed with no available trading record. It had operated at a loss in the four years following purchase. Held, the appeal was allowed and the assessment reduced to £500. Although the valuation methods which S suggested were rejected, the valuer needed to take an overview of the valuation which extended to the dismal profits record. The hypothetical tenant would not have anticipated that they would be able to operate the appeal property at a profit.| Item type | Current library | Call number | Copy number | Status | Notes | Barcode | |
|---|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS61287 (Browse shelf(Opens below)) | 1 | Available | Email [email protected] for a copy (copyright and scanning fees apply) | 101917-1001 |
LT 22 June 1999. At issue was the rateable value of a pub, which was assessed at £4,900 in the 1995 list. The ratepayer S appealed. The property had been purchased at auction in 1993 when it was closed with no available trading record. It had operated at a loss in the four years following purchase. Held, the appeal was allowed and the assessment reduced to £500. Although the valuation methods which S suggested were rejected, the valuer needed to take an overview of the valuation which extended to the dismal profits record. The hypothetical tenant would not have anticipated that they would be able to operate the appeal property at a profit.