Irving Brown and Daughter v Smith (VO)
Irving Brown and Daughter v Smith (VO)
- 1996
- Rating Appeals (1996) RA, 53-68(16) .
LT 16 August 1995. A former shop used by B as offices was assessed at £4,600 rateable value as a shop. B contended that the physical adaptation and use of the hereditament must be taken into account and therefor assessed as offices at £2,900. "Held" premises must be rated as a shop (although described as `shop used as offices`) as the works necessary to change the use of the shop were minor and would have been in the mind of a prospective tenant bidding for the premises for retail use. The hereditament still had the appearance of a shop and only minor alteration was needed to allow resumption of its former use.
ALTERATIONS
ALTERNATIVE USES
DESCRIPTION
IRVING BROWN AND DAUGHTER V SMITH (VO)
OFFICES
RATING APPEALS
RATING LIST
RETAIL USE
SHOP USED AS OFFICES
SHOPS
SOLICITORS OFFICES
LT 16 August 1995. A former shop used by B as offices was assessed at £4,600 rateable value as a shop. B contended that the physical adaptation and use of the hereditament must be taken into account and therefor assessed as offices at £2,900. "Held" premises must be rated as a shop (although described as `shop used as offices`) as the works necessary to change the use of the shop were minor and would have been in the mind of a prospective tenant bidding for the premises for retail use. The hereditament still had the appearance of a shop and only minor alteration was needed to allow resumption of its former use.
ALTERATIONS
ALTERNATIVE USES
DESCRIPTION
IRVING BROWN AND DAUGHTER V SMITH (VO)
OFFICES
RATING APPEALS
RATING LIST
RETAIL USE
SHOP USED AS OFFICES
SHOPS
SOLICITORS OFFICES