Wm Morrison Supermarkets plc v Woffinden (VO)
Language: English Series: Rating Appeals ; 1990 RA 243-254(7)Publication details: 1990Subject(s): Summary: (LVC/396/1988) LT 30 July 1990. Appeal by ratepayer W M Morrison Supermarket plc (W) against a VO decision concerning rateable value of a supermarket and premises forming part of an international conference centre in Harrogate . Design construction had resulted in sales area of irregular shape with defective expansion joints resulting in water penetration. The car park had to be closed three times due to security reasons when conference centre was in use by organisations susceptible to terrorist attacks. VO determined £29,138 rateable value £35.000 gross value. Both parties referred to comparable supermarkets in Harrogate. W sought a reduction to £25,000 gv with end allowance of 12.5 % for shape and a 5% allowance for pillars. Held: VO`s evidence accepted except that the proper end allowance was 10%. Thus assessment reduced to £37,000 gv and £26,638 rv.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS43743 (Browse shelf(Opens below)) | 1 | Available | 43307-1001 |
(LVC/396/1988) LT 30 July 1990. Appeal by ratepayer W M Morrison Supermarket plc (W) against a VO decision concerning rateable value of a supermarket and premises forming part of an international conference centre in Harrogate . Design construction had resulted in sales area of irregular shape with defective expansion joints resulting in water penetration. The car park had to be closed three times due to security reasons when conference centre was in use by organisations susceptible to terrorist attacks. VO determined £29,138 rateable value £35.000 gross value. Both parties referred to comparable supermarkets in Harrogate. W sought a reduction to £25,000 gv with end allowance of 12.5 % for shape and a 5% allowance for pillars. Held: VO`s evidence accepted except that the proper end allowance was 10%. Thus assessment reduced to £37,000 gv and £26,638 rv.