Hodgkinson (VO) v ARC Limited
Language: English Series: Rating Appeals ; (1996) RA 1-52(27)Publication details: 1996Subject(s): Summary: LT 14 November 1995. A valuation tribunal had determined the rateable value for a sand and gravel quarry at £114,406 for 1990/91 and £89,048 for 1991/92. On appeal H raised the issues of i/ the rate of annual royalty to be applied to the retrospective agreed yearly outputs, ii/ whether that royalty should be a single flat rate for all materials or differentiated for prime and inferior quality materials, iii/the annual value attributed to the site of the processing plant. Held. Appeal allowed, increasing assessments to £143,705 and £119,902 respectively.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS54610 (Browse shelf(Opens below)) | 1 | Available | 11339-1001 |
LT 14 November 1995. A valuation tribunal had determined the rateable value for a sand and gravel quarry at £114,406 for 1990/91 and £89,048 for 1991/92. On appeal H raised the issues of i/ the rate of annual royalty to be applied to the retrospective agreed yearly outputs, ii/ whether that royalty should be a single flat rate for all materials or differentiated for prime and inferior quality materials, iii/the annual value attributed to the site of the processing plant. Held. Appeal allowed, increasing assessments to £143,705 and £119,902 respectively.