Shell UK Oil v Assessor for Lothian Region (Record no. 26722)

MARC details
000 -LEADER
fixed length control field 01225cab a2200229 4500
001 - CONTROL NUMBER
control field ABS43421
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1990 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u41629
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Shell UK Oil v Assessor for Lothian Region
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1990
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Scots Law Times
Volume/sequential designation 1990 SLT 666-670(5)
520 ## - SUMMARY, ETC.
Summary, etc. LVAC 7 April 1989. An appeal by ratepayers, Shell UK (S), against an Assessor`s determination of the decapitalisation rate relating to kiosks, canopies, forecourts and tanks of petrol filling stations . At issue was whether the LVAC was bound to follow a decision of the LT when presented with similar evidence, or whether the LVAC could fix an appropriate rate given the circumstances of each case, which they had done. S appealed. Held, refusing the appeal that the assessment was a matter of fact and evidence, not law or principle and the committee was entitled to fix the rate at eight per cent as opposed to seven per cent, as contended by the ratepayers.
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 RATING APPEAL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SCOTLAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Valuation
9 (RLIN) 6273
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS43421 41629-1001 06/08/2019 1 06/08/2019 Law report