000 00983cab a2200301 4500
001 ABS57831
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u81608
041 _aeng
100 _aMessenger, R.
245 _aNew twist in leisure debate
260 _c1997
350 _a0
490 _aIRRV Insight
_v(9) October 1997, 244-245(2)
520 _aLooks at the issues raised in the Lands Tribunal decision, "Hoare v National Trust" and "National Trust v Spratling" regarding the rateable value of leisure properties. Raises questions about the receipts basis of assessment.
650 _aCASTLE DROGO
650 _aHOARE (VO) V NATIONAL TRUST
650 _aLEISURE PROPERTIES
650 _aNATIONAL TRUST V SPRATLING (VO)
650 _aPETWORTH HOUSE
650 _aRATEABLE VALUES
650 _aRECEIPTS BASIS
650 _aValuation
_96273
690 _aRATING AND VALUATION
700 _aDewar, I
942 _n0
948 _c22/10/1997
999 _c51430
_d51430