United Malt and Grain Distillers Ltd v Assessor for Highland Region and Western Isles Islands Area
United Malt and Grain Distillers Ltd v Assessor for Highland Region and Western Isles Islands Area
- 1996
- Scots Law Times 1996 SLT 785-787(3) .
Lands Valuation Appeal Court. 10 August 1995. Valuation -entry - rateable occupation - division of subjects - vacant subjects, part of larger subjects, disponed subsequent to date of entry in deed - whether delivery and recording of disposition essential to create separate legal entity - whether agreement effective to create separation of subjects. Valuation - appeal - committee procedure - committee deciding appeal on basis of preliiminary point of assessor`s which went to heart of ratepayers` appeal - whether proper practice - whether prejudice suffered by ratepayers.
LANDS VALUATION APPEAL COURT
LVAC
RATEABLE OCCUPATION
Valuation
Lands Valuation Appeal Court. 10 August 1995. Valuation -entry - rateable occupation - division of subjects - vacant subjects, part of larger subjects, disponed subsequent to date of entry in deed - whether delivery and recording of disposition essential to create separate legal entity - whether agreement effective to create separation of subjects. Valuation - appeal - committee procedure - committee deciding appeal on basis of preliiminary point of assessor`s which went to heart of ratepayers` appeal - whether proper practice - whether prejudice suffered by ratepayers.
LANDS VALUATION APPEAL COURT
LVAC
RATEABLE OCCUPATION
Valuation