This appeal to the Land Valuation Appeal Court at the Inner House, Court of Session related to premises occupied by the respondent at 135-136 Princes Street, Edinburgh. Following a hearing in December 2009, the Lothian Valuation Committee allowed an appeal by the respondent against the rateable value of £211,250 entered on the roll in respect of the premises, on the ground that there had been a material change in circumstances as a result of the impact of works forming part of the Edinbur ...
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This appeal to the Land Valuation Appeal Court at the Inner House, Court of Session related to premises occupied by the respondent at 142-144 Princes Street, Edinburgh, next to the House of Fraser Department store. Following a hearing in December 2009, the Lothian Valuation Committee refused an appeal by the respondent against the rateable value of £447,000 being entered into the role for the period 1 May to 31 August 2008, that being a reduction from the 2005 Revaluation entry of &# ...
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This appeal to the Land Valuation Appeal Court at the Inner House, Court of Session related to various premises occupied by the respondents along Princes Street, Edinburgh. Following a hearing in October 2009 and a further hearing in November 2009, the Lothian Valuation Committee allowed an appeal by the respondents against the rateable value entered on the roll in the 2005 Revaluation in respect of all the subjects, on the ground that there had been a material change in circumstances by reaso ...
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This appeal to the Land Valuation Appeal Court at the Inner House, Court of Session related to shop premises occupied by the respondent at 47-52 Princes Street, Edinburgh (the “Jenners Store”) and 146 Princes Street, Edinburgh (the “House of Fraser” department store). Following a hearing in December 2009, the Lothian Valuations Committee refused an appeal by the respondent in respect of the House of Fraser store, against an entry for its rateable value in the roll for t ...
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Bill of Suspension; the complainer brought a bill of suspension at this Appeal hearing. At trial, the accused was charged with contravention of section 5(1)(a) of the Road Traffic Act 1988. She contended that she had not been given the option of having a urine test, although agreed that she was over the legal alcohol limit according to the breath test and had indeed been offered the option of a blood test. The sheriff preferred the evidence of the officers that she had been given the option of a ...
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Interpretation and effect of a clause in a lease of land. Clause granting tenants an option to purchase. The lease was granted allowing the tenants to 'occupy and use the subjects for the development of a pay and play golf course....and no other purpose without the consent of the Landlords'. Clause 18.2 granted the tenants an option to purchase the land and provided determination of how the Option Price should be established. Following one attempt by the tenants to purchase the land, they later ...
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Land Valuation Appeal:- This was an appeal by the assessor against a decision of the Valuation Appeal Committee at Edinburgh dated 13 March 2008 relating to the respondent's public house, the World's End, at 2-8 High Street, Edinburgh. The subjects were entered in the Valuation Roll at the 2005 Revaluation at a net annual value and rateable value of £51,000. The respondent appealed against the entry and the V.A.C. allowed the appeal to the extent of substituting £47,000. Here the court ...
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Land Valuation Appeal:- This was an appeal by the assessor against a decision of the Valuation Appeal Committee at Edinburgh dated 28 February 2008 relating to the respondent's licensed premises at 47 Buckstone Terrace, Edinburgh. The subjects were entered in the Valuation Roll at the 2005 Revaluation at a net annual value and rateable value of £84,700. The respondent appealed against the entry and the V.A.C. allowed the appeal to the extent of substituting £81,000. Here the court cons ...
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Appeal – Practice and Procedure/expenses. Net annual value (NAV) assessed by assessor. Basis of valuation disputed by appellants. Valuation had been based on turnover figures for 48 weeks period to 24 January 2004. The premises were acquired on 14 March 2003. The assessors revalued the property based on period 31 March 2004 to 31 March 2005 at NAV of £41,000. Considered, on these figures whether turnover figures sustainable. Appellant based own valuation ...
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Lands Valuation Appeal Court – Valuation Roll. Valuation of net annual value (NAV). This case was about a public house acquired by the appellant who appealed against an entry in Valuation Roll on the basis that it was too high. Tone date for entry was 1 April 2003. Public house acquired in July 2005 and local Valuation Appeal Committee refused appeal. Considered methods of valuation. The valuation assessed on “hypothetical achievable turnover” at tone date rather th ...
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