Hoare (VO) v National Trust; National Trust v Spratling (VO) (Record no. 51431)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01797cab a2200313 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS57836 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 090401t1997 xxu||||| |||| 00| 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u81609 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 245 ## - TITLE STATEMENT | |
| Title | Hoare (VO) v National Trust; National Trust v Spratling (VO) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1997 |
| 350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE] | |
| Price | 0 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Rating Appeals |
| Volume/sequential designation | [1997] RA 295-360(34) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | LT 23 July 1997. Annual valuation of historic houses open to the public - Castle Drogo in Devon and Petworth House in West Sussex. In 1994 a valuation tribunal reduced Castle Drogo`s rateable value to nil. The VO appealed. In 1990 the National Trust (NT) made a proposal to reduce the rateable value of Petworth House to £1. A valuation tribunal confirmed the original assessment of £8,500 and the NT appealed. The NT was found to be the hypothetical tenant of the premises and the only body to take tenancies of the appeal hereditaments. The NT surveyor relied on the traditional profits based valuation which produced a rateable value of nil for both places, whereas the VO used the percentage of gross receipts method, which the LT preferred. Held, VO`s appeal in respect of Castle Drogo allowed. The NT`s appeal in respect of Petworth, allowed to a limited extent and the assessment reduced to £6,100 rv from 1 April 1990. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | CASTLE DROGO |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | GROSS RECEIPTS BASIS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | HISTORIC HOUSES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | HOARE (VO) V NATIONAL TRUST |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | HYPOTHETICAL TENANT |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | NATIONAL TRUST V SPRATLING (VO) |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | PETWORTH HOUSE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | RECEIPTS AND EXPENDITURE VALUATION METHOD |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | RATEABLE VALUES |
| 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 | 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) | 22/10/1997 |
| 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 | ABS57836 | 81609-1001 | 06/08/2019 | 1 | 06/08/2019 | Law report |