Guthrie v Highland Region and Western Isles Area Assessor (Record no. 5663)

MARC details
000 -LEADER
fixed length control field 01249cab a2200253 4500
001 - CONTROL NUMBER
control field ABS54228
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) u9131
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Guthrie v Highland Region and Western Isles Area 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 Appeals
Volume/sequential designation (1995) RA 292-298(4)
520 ## - SUMMARY, ETC.
Summary, etc. LVAC 17 August 1995. A holiday home was rented out for part of the year to tenants. The appellant owner and his family also used the lodge at times throughout the year. The owner was appealing against the property being entered in the valuation roll, contending that the property was domestic and should be excluded. The appeal was originally dismissed as a very substantial commercial use of the subjects was made by the appellant. The following appeal was allowed as there was no clear and compelling evidence to establish that the property was business premises, with the result that the property was domestic.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COMMERCIAL LETTINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element DOMESTIC RATES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOLIDAY HOMES
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 RESIDENTIAL USE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SCOTLAND
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS54228 9131-1001 06/08/2019 1 06/08/2019 Law report