Drake v Hawkins (VO) (Record no. 46593)

MARC details
000 -LEADER
fixed length control field 01677cab a2200277 4500
001 - CONTROL NUMBER
control field ABS50043
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1993 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u73816
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Drake v Hawkins (VO)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1993
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation 1993 RA 229-236(4)
520 ## - SUMMARY, ETC.
Summary, etc. LT 3 August 1993. Self catering accommodation was assessed at £2,650 rv, arrived at by assessing at 5.5 the capacity in terms of the number of double bed units (DBUs) and multiplying by £505, the VO`s valuation of such a unit, less a disability allowance of 15%. The ratepayer (D) appealed to LT. The VO reassessed the numbers of DBUs at 4.5 and therefore defended £2,100 rv. His valuation of a unit was based on comparables from neighbouring towns. D contended that the valuation should not have been based on DBUs but on 20% of the turnover potential (£4,000) for a 22 week period, ie £800. The VO contended that occupation could be achieved outside the summer season and suggested a turnover of £8,000. LT reduced the assessment to £1,650 based on 4.5 DBUs at £450 a unit less disability allowance, on the grounds that no reliance could be placed on D`s evidence as a basis for determining the assessment of the net annual value of the premises however the VO`s judgement that a DBU in self-cate
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ASSESSMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMPARABLES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DISABILITY ALLOWANCE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DOUBLE BED UNITS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOLIDAY LETS
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 REDUCTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SELF CATERING ACCOMMODATION
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   ABS50043 73816-1001 06/08/2019 1 06/08/2019 Law report