Fife Regional Assessor v Distillers Company (Bottling Services) Ltd (Record no. 17967)

MARC details
000 -LEADER
fixed length control field 01604cab a2200229 4500
001 - CONTROL NUMBER
control field ABS40883
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1989 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u26699
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Fife Regional Assessor v Distillers Company (Bottling Services) Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1989
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation (1989) RA 71-106(19)
520 ## - SUMMARY, ETC.
Summary, etc. LVAC 21 July 1988. Appeal by Assessor (F) against LT for Scotland decision determining the assessment of a whisky blending and bottling complex at nav £2,500,000, rv £1,500,000. F contended that the effective capital value of £118 psm applied to the duty free warehouses was insufficient and submitted a figure of £138 psm which when decapitalised at 7% as determined by LT the result did not fit with other comparables. F contended a decapitalisation rate of 8%. The ratepayers (D) also appealed, submitting a decapitalisation rate of 6%, claiming that any tenant of the premises would be of undoubted credit worthiness and would be able to borrow at advantageous rates. The court held: 1) there were no grounds for interfering with the effective capital value rate of £118 psm and 2) there were no grounds for interfering with the decapitalisation rate of 7%; LT were entitled to modify the 8% arrived at having regard to comparables. Also held that the fact that any tenant would be able to borr
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BCIS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONTRACTORS PRINCIPLE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DISTILLERY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INVESTMENT PROPERTY DATABANK INDEX
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS40883 26699-1001 06/08/2019 1 06/08/2019 Law report