000			01401cab a2200313 4500
001			ABS54612
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u11347
041			_aeng
245			_aIrving Brown and Daughter v Smith (VO)
260			_c1996
350			_a0
490			_aRating Appeals _v(1996) RA, 53-68(16)
520			_aLT 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.
650			_aALTERATIONS
650			_aALTERNATIVE USES
650			_aDESCRIPTION
650			_aIRVING BROWN AND DAUGHTER V SMITH (VO)
650			_aOFFICES
650			_aRATING APPEALS
650			_aRATING LIST
650			_aRETAIL USE
650			_aSHOP USED AS OFFICES
650			_aSHOPS
650			_aSOLICITORS OFFICES
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c7225 _d7225