Identifying the hereditament in three dimensions (Record no. 84722)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01083cab a22002175a 4500 |
| 001 - CONTROL NUMBER | |
| control field | L158886 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150904e2015 xxk 000 0 eng d |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u158886 |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lewsley, Christopher |
| 245 00 - TITLE STATEMENT | |
| Title | Identifying the hereditament in three dimensions |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Rating and Valuation Reporter |
| Volume/sequential designation | September 2015, 1-3(3) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Discusses UK Supreme Court decision "Woolway (VO) v Mazars" [2015] UKSC 53, 29 July 2015 which held that in a multi-storey building, separate floors with the same occupier linked by shared common parts must be entered in the rating list as separate hereditaments. Overturns long established principles set out in "Gilbert (VO) v S Hickinbottom & Sons Ltd" CA [1956] 2 QB 40 regarding rating of a multi-storey building with same occupier linked by common parts are a single hereditament. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | KA |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | WOOLWAY (V0) V MAZARS |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | GILBERT (VO) V S HICKINBOTTOM & SONS LTD |
| 651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United Kingdom |
| Chronological subdivision | |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Finance & Taxation |
| 9 (RLIN) | 6241 |
| 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| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | Journal article | 04/09/2015 | L58886 | 158886-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |