Burn Stewart Distillers Plc v Lanarkshire Valuation Joint Board (Record no. 67500)

MARC details
000 -LEADER
fixed length control field 01747cam a2200205 4500
001 - CONTROL NUMBER
control field ABS64190
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113314
245 ## - TITLE STATEMENT
Title Burn Stewart Distillers Plc v Lanarkshire Valuation Joint Board
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation [2001] RA 110-144(35)
520 ## - SUMMARY, ETC.
Summary, etc. LTS 27 February 2001. The ratepayers (B) contended that the premises they occupied on opposite sides of the road, one of which shared access with a third party, should form a single entry in the valuation roll as there was both a functional link and a telecommunications conduit under the road between the two units. The tribunal held that the premises had been correctly entered into the roll as two separate units as: the fact that the premises served one business did not indicate that they were a single physical unit; the buildings were physically separated by a public road and land to which B did not have exclusive access; there was no visual characteristic to the buildings that indicated that they were operated together or that either was essential to the function of the other; the buildings could be let separately, although no weight was given to the fact that historically this was the case; the evidence presented did not establish functional interdependence; links to remote sites such as the telecommunications conduit were common and not dependant on proximity; the presence of a canteen was not evidence of a functional connection.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BURN STEWART DISTILLERS PLC V LANARKSHIRE VALUATION JOINT BOARD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATING VALUATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SEPARATE UNIT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION ROLL
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND LOCAL TAXATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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 27/06/2001   ABS64190 113314-1001 06/08/2019 1 06/08/2019 Law report