000 00952cab a2200253 4500
001 ABS56114
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u21321
041 _aeng
245 _aWhitbread plc v Lothian Region Assessor
260 _c1996
350 _a0
490 _aRating Appeals
_v[1996] RA 417-421(3)
520 _aLV AC 7 May 1996. Ratepayers wanted premises to be valued by comparison, not by turnover and in addition they argued the premises more resembled a public house than a restaurant. Held, the assessor`s turnover method was justified and there was insufficient justification to categorise premises as a public house.
650 _aPUBLIC HOUSES
650 _aRATING APPEALS
650 _aRESTAURANTS
650 _aTURNOVER
650 _aVALUATION METHODS
650 _aWHITBREAD PLC V LOTHIAN REGION ASSESSOR
690 _aRATING AND VALUATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c14316
_d14316