000			01421cam a2200241 4500
001			ABS67379
008			031223n2003 000 0 eng u
035			_a(Sirsi) u124693
245			_aO'Brien v Harwood (VO)
260			_c2003
490			_aRating and Valuation Reporter _v[2003] RVR 319-320(2)
520			_a[2003] EWCA Civ 1375, 22 August 2003. Appellant ratepayer (O) sought permission to appeal against LT decision (RA/22/2002, Abs67201) which determined the rateable value of a hereditament consisting of a right under license to display advertisements on the flank wall of a warehouse building. "Held": that LT had approached its decision correctly by applying the correct legal principles and had taken great care in its examination of the evidence before it, particularly in the consideration of comparables. The LT had correctly rejected O's argument that liability for rates should be measured by ability to pay and emphasised the principle of equality of rating. O's argument that profits method of valuation should be used was also rejected. Permission to appeal refused. LT decision upheld.
590			_aABS
650			_aO'BRIEN V HARWOOD (VO)
650			_aRATEABLE VALUE
650			_aADVERTISING HOARDINGS
650			_aPROFITS METHOD
650			_aValuation _96273
650			_aCOMPARABLES
650			_aRATING APPEALS
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c74002 _d74002