Texstyle World v Strathclyde Region Assessor (Record no. 4129)

MARC details
000 -LEADER
fixed length control field 01238cab a2200253 4500
001 - CONTROL NUMBER
control field ABS53856
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1995 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u6936
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Texstyle World v Strathclyde Region Assessor
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1995
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating & Valuation Reporter
Volume/sequential designation (1995) 35 RVR 171-173(3)
520 ## - SUMMARY, ETC.
Summary, etc. Court of Session 10 August 1995. The appellants appealed against entry of the retail unit they leased on to the valuation roll under the assessor`s shop scheme. They contended that the premises be valued under the warehouse scheme due to the self-service nature of their business. This would reduce valuation from £97,250nav to £36,000nav. Appeal refused, but Court of Session made clear that distinctions between shop and retail warehouse premises was becoming increasingly difficult to distinguish, and also questioned why valuations of such similar premises can vary to such a degree.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATING APPEALS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RETAIL WAREHOUSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SHOP SCHEME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION ASSESSMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION ROLL
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element WAREHOUSE SCHEME
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS53856 6936-1001 06/08/2019 1 06/08/2019 Law report