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Watson & Philip plc v Assessor for Grampian Region

Language: English Series: Scots Law Times ; 1996 SLT 247-255(9)Publication details: 1996Subject(s): Summary: Lands Valuation Appeal Court. Lords Cullen, Milligan and Cameron of Lochbroom. 8 Jul 1994. Valuation - subjects - plant and machinery - chill store within warehouse occupying most of warehouse and forming part of one wall - whether "plant wholly or mainly within a building" - whether "used wholly or mainly in connection with the ... cooling ... of ... the lands and heritages" - whether excluded from scope of "machinery fixed or attached" as removable without neccessitating removal of any part of building. Valuation - appeal - procedure - notice by respondent of intention to renew argument unsuccessful before valuation appeal committee.

Lands Valuation Appeal Court. Lords Cullen, Milligan and Cameron of Lochbroom. 8 Jul 1994. Valuation - subjects - plant and machinery - chill store within warehouse occupying most of warehouse and forming part of one wall - whether "plant wholly or mainly within a building" - whether "used wholly or mainly in connection with the ... cooling ... of ... the lands and heritages" - whether excluded from scope of "machinery fixed or attached" as removable without neccessitating removal of any part of building. Valuation - appeal - procedure - notice by respondent of intention to renew argument unsuccessful before valuation appeal committee.