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Co-operative Retail Services Ltd v Oates (VO)

Co-operative Retail Services Ltd v Oates (VO) - 1995 - Rating Appeals (1995) RA 151-188 .

LT 14 February 1995. Annual value - superstore - valuation - location - near town centre - separated from town centre by ring road - pedestrian link to town centre - superstore not free standing - part of larger site - larger site including two superstores, sports complex and non-food discount stores - no dedicated car park for subject superstore - adjacent public car park - relevance of car park agreement - competition from nearby superstores - effect of competition on trade - occupier as sole hypothetical tenant.

Subjects--Topical Terms:
ASSESSMENTS
RATING APPEALS
REDUCTION
SUPERSTORES

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