000 01198cab a22002895a 4500
001 L157311
008 121016s2012 xxk 000 0 eng d
035 _a(Sirsi) u157311
041 0 _aeng
100 1 _aLewsley, Christopher
245 0 0 _aIdentifying a hereditament - the vertical dimension
260 _c2012
490 0 _aRating and Valuation Reporter
_v52 (10) [2012 RVR], 261-263(3)
520 _aProvides a critical analysis of the leading cases on the identification of a hereditament in rating law, focusing in particular on "Gilbert (VO) v S Hickinbottom & Sons Ltd" ([1956] 2 QB 40) and "Woolway (VO) Re the Appeal of" ([2012] RA 203) which exposes some of the weaknesses of "Gilbert" in a modern context.
590 _aKA
650 2 4 _aGILBERT v HICKINBOTTOM AND SONS
650 2 4 _aWOOLWAY (VO) RE THE APPEAL OF
650 2 4 _aSPILLERS LTD V CARDIFF ASSESSMENT COMMITTEE
650 2 4 _aUNIVERSITY OF GLASGOW V ASSESSOR FOR GLASGOW
650 2 4 _aRATING AND VALUATION ACT 1925
650 2 4 _aGENERAL RATE ACT 1967
651 4 _aEngland and Wales
_y1543-
651 4 _aScotland
690 _aCommercial property
_96227
690 _aFinance and taxation
942 _n0
999 _c84325
_d84325