LT 8 March 1989. Appeal by ratepayers (M) against lvc decision determining the assessment of a large central distribution warehouse on the Brackmills Estate, Northampton , at gv £500,000, rv £416,638. These were new figures proposed by the VO (R) following substantial enlargement of the premises. R had referred to established assessments of smaller warehouses in Northampton, as there were no other properties of comparable size. M`s surveyor (B) submitted that the only comparable property was the Ford Motor Company`s premises at Daventry , reputed to be the country`s largest distribution warehouse. B analysed the assessment of the Ford warehouse, producing a basic figure of £4.10 psm, which applied to M`s property resulted in an assessment of gv £375,000. B disagreed with R`s reliance on assessments of much smaller premises, contending that the markets for small and large warehouses were totally separate and distinct. Nevertheless, to produce a direct comparison with R`s approach, B p