000			01135cam a2200193 4500
001			ABS61287
008			000000n1999 000 0 eng u
035			_a(Sirsi) u101917
245			_aSharp v Griffiths (VO).
260			_c1999
490			_aRating Appeals _v[1999] RA 265-285(11)
520			_aLT 22 June 1999. At issue was the rateable value of a pub, which was assessed at £4,900 in the 1995 list. The ratepayer S appealed. The property had been purchased at auction in 1993 when it was closed with no available trading record. It had operated at a loss in the four years following purchase. Held, the appeal was allowed and the assessment reduced to £500. Although the valuation methods which S suggested were rejected, the valuer needed to take an overview of the valuation which extended to the dismal profits record. The hypothetical tenant would not have anticipated that they would be able to operate the appeal property at a profit.
650			_aRATING APPEALS
650			_aRATING LISTS
650			_aPUBLIC HOUSES
650			_aSHARP V GRIFFITHS (VO)
690			_aRATING AND VALUATION-CASE LAW
942			_n0
999			_c61015 _d61015