Assessor for Lothian Region v Harper (Record no. 18781)

MARC details
000 -LEADER
fixed length control field 01433cab a2200181 4500
001 - CONTROL NUMBER
control field ABS41051
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) u27866
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Assessor for Lothian Region v Harper
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 Scots Law Times
Volume/sequential designation (1989) SLT 321-331(11)
520 ## - SUMMARY, ETC.
Summary, etc. LVAC 6 July 1988. Appeal by Assessor (A) from decision allowing ratepayer`s (H) appeal from A`s refusal to allow industrial derating of premises occupied by H. H operated a photocopying and printing business, which included a retail counter. H submitted that the workshop and production areas could be regarded separately from the retail area and were entitled to industrial derating. A contended that the premises constituted a unified retail business of which the printing works was an integral part, or, alternatively, that the primary use was as a retail shop. The VAC allowed H`s appeal; A appealed to LVAC. Held :1) in determining whether the premises were primarily occupied and used as a shop, occupation and use of the whole premises had to be considered; 2) the committee had erred in only looking at the workshop areas; 3) whether or not the business was a unified one was a conclusion to be reached on the facts and not as a formula to be applied; 4) having regard to the limited value
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS41051 27866-1001 06/08/2019 1 06/08/2019 Law report