Irving Brown and Daughter v Smith (VO)
Language: English Series: Rating Appeals ; (1996) RA, 53-68(16)Publication details: 1996Subject(s): Summary: LT 16 August 1995. A former shop used by B as offices was assessed at £4,600 rateable value as a shop. B contended that the physical adaptation and use of the hereditament must be taken into account and therefor assessed as offices at £2,900. "Held" premises must be rated as a shop (although described as `shop used as offices`) as the works necessary to change the use of the shop were minor and would have been in the mind of a prospective tenant bidding for the premises for retail use. The hereditament still had the appearance of a shop and only minor alteration was needed to allow resumption of its former use.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS54612 (Browse shelf(Opens below)) | 1 | Available | 11347-1001 |
LT 16 August 1995. A former shop used by B as offices was assessed at £4,600 rateable value as a shop. B contended that the physical adaptation and use of the hereditament must be taken into account and therefor assessed as offices at £2,900. "Held" premises must be rated as a shop (although described as `shop used as offices`) as the works necessary to change the use of the shop were minor and would have been in the mind of a prospective tenant bidding for the premises for retail use. The hereditament still had the appearance of a shop and only minor alteration was needed to allow resumption of its former use.