Guthrie v Highland Region and Western Isles Area Assessor
Language: English Series: Rating Appeals ; (1995) RA 292-298(4)Publication details: 1995Subject(s): Summary: LVAC 17 August 1995. A holiday home was rented out for part of the year to tenants. The appellant owner and his family also used the lodge at times throughout the year. The owner was appealing against the property being entered in the valuation roll, contending that the property was domestic and should be excluded. The appeal was originally dismissed as a very substantial commercial use of the subjects was made by the appellant. The following appeal was allowed as there was no clear and compelling evidence to establish that the property was business premises, with the result that the property was domestic.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS54228 (Browse shelf(Opens below)) | 1 | Available | 9131-1001 |
LVAC 17 August 1995. A holiday home was rented out for part of the year to tenants. The appellant owner and his family also used the lodge at times throughout the year. The owner was appealing against the property being entered in the valuation roll, contending that the property was domestic and should be excluded. The appeal was originally dismissed as a very substantial commercial use of the subjects was made by the appellant. The following appeal was allowed as there was no clear and compelling evidence to establish that the property was business premises, with the result that the property was domestic.