Watson & Philip plc v Assessor for Grampian Region
Watson & Philip plc v Assessor for Grampian Region
- 1996
- Scots Law Times 1996 SLT 247-255(9) .
Lands Valuation Appeal Court. Lords Cullen, Milligan and Cameron of Lochbroom. 8 Jul 1994. Valuation - subjects - plant and machinery - chill store within warehouse occupying most of warehouse and forming part of one wall - whether "plant wholly or mainly within a building" - whether "used wholly or mainly in connection with the ... cooling ... of ... the lands and heritages" - whether excluded from scope of "machinery fixed or attached" as removable without neccessitating removal of any part of building. Valuation - appeal - procedure - notice by respondent of intention to renew argument unsuccessful before valuation appeal committee.
CHILL STORES
COLD STORES
INDUSTRIAL PROPERTY
LANDS VALUATION (SCOTLAND) ACT 1854
LANDS VALUATION (SCOTLAND) AMENDMENT ACT 1902
LANDS VALUATION APPEAL COURT
LVAC
SCOTLAND
Valuation
WAREHOUSES
Lands Valuation Appeal Court. Lords Cullen, Milligan and Cameron of Lochbroom. 8 Jul 1994. Valuation - subjects - plant and machinery - chill store within warehouse occupying most of warehouse and forming part of one wall - whether "plant wholly or mainly within a building" - whether "used wholly or mainly in connection with the ... cooling ... of ... the lands and heritages" - whether excluded from scope of "machinery fixed or attached" as removable without neccessitating removal of any part of building. Valuation - appeal - procedure - notice by respondent of intention to renew argument unsuccessful before valuation appeal committee.
CHILL STORES
COLD STORES
INDUSTRIAL PROPERTY
LANDS VALUATION (SCOTLAND) ACT 1854
LANDS VALUATION (SCOTLAND) AMENDMENT ACT 1902
LANDS VALUATION APPEAL COURT
LVAC
SCOTLAND
Valuation
WAREHOUSES