Valuation Office defeated in business rates fight (Record no. 67641)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01045cam a2200229 4500 |
| 001 - CONTROL NUMBER | |
| control field | WB3727-26 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 000000n2001 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u113549 |
| 245 ## - TITLE STATEMENT | |
| Title | Valuation Office defeated in business rates fight |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2001 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Property Week |
| Volume/sequential designation | 66(27) 6 July 2001, 8(1) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The Valuation Office Agency (VOA) has lost a test case involving two pubs in Milton Keynes in which it sought to change the basis on which properties are valued for business rates. The VOA was attempting to overhaul the principle that, rather than being decided by its alternative use value, the business rate payable by a company should be based on the existing use of the property. HL has rejected the VOA's petition for the case to be reconsidered. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | WB |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | VALUATION OFFICE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS RATES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | VALUATION OFFICE AGENCY |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | EXISTING USE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ALTERNATIVE USE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | TEST CASE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | RATING AND LOCAL TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | News article | 09/07/2001 | WB3727-26 | 113549-1001 | 06/08/2019 | 1 | 06/08/2019 | News article |