Lands Valuation Appeals http://www.casecheck.co.uk/CaseSummaries/tabid/1184/BlogId/700/language/en-US/Default.aspx en-GB registration@casecheck.co.uk Sun, 07 Sep 2008 18:38:37 GMT Sun, 07 Sep 2008 18:38:37 GMT http://backend.userland.com/rss Blog RSS Generator Version 0.0.0.0 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 on turnover figure for first year after revaluation in force.  This brought NAV to £35,200.  Failure to intimate Committee appeal to assessor.  Undertaking by appellant, Mr Henry, that “he would never again take an appeal to this Court without taking legal advice at earliest opportunity”.  This undertaking was not met.  Unstateable appeal.  Mr Henry personally liable to assessor in expenses of appeal. http://www.casecheck.co.uk/CaseSummaries/tabid/1184/EntryID/10868/language/en-US/Default.aspx http://www.casecheck.co.uk/CaseSummaries/tabid/1184/EntryID/10868/language/en-US/Default.aspx#Comments http://www.casecheck.co.uk/Default.aspx?tabid=1184&EntryID=10868 Thu, 17 Jan 2008 13:29:00 GMT 0 http://www.casecheck.co.uk/DesktopModules/BlogPlus/Trackback.aspx?id=10868 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 than date of acquisition.  Opined that this figure was open to adjustment.  Case Magell v Assessor for Dumfries & Galloway 2006 SC627 referred to.  Disputed whether appellants should have disregarded previous turnover and based figure entirely on predicted “maintainable” turnover.  Held that they should not. Appeal refused. http://www.casecheck.co.uk/CaseSummaries/tabid/1184/EntryID/10866/language/en-US/Default.aspx http://www.casecheck.co.uk/CaseSummaries/tabid/1184/EntryID/10866/language/en-US/Default.aspx#Comments http://www.casecheck.co.uk/Default.aspx?tabid=1184&EntryID=10866 Thu, 17 Jan 2008 13:28:00 GMT 0 http://www.casecheck.co.uk/DesktopModules/BlogPlus/Trackback.aspx?id=10866 Lands Valuation Appeal Court – Court of Session – Appeal of Valuation Appeal Committee decision.  Assessor valued public house at net annual value (NAV) of £15,100.  That figure appealed by appellant to Valuation Appeal Committee who refused.  Their refusal appealed.  Matters discussed were methodology of assessor and appellant in arriving at valuation figure.  Landlord and Tenant had entered into transaction at date near initial assessment.  Disputed whether turnover figures from later period could be considered.  Held they could not.  Appellant’s valuation misguided.  Appeal refused. http://www.casecheck.co.uk/CaseSummaries/tabid/1184/EntryID/10867/language/en-US/Default.aspx http://www.casecheck.co.uk/CaseSummaries/tabid/1184/EntryID/10867/language/en-US/Default.aspx#Comments http://www.casecheck.co.uk/Default.aspx?tabid=1184&EntryID=10867 Thu, 17 Jan 2008 13:28:00 GMT 0 http://www.casecheck.co.uk/DesktopModules/BlogPlus/Trackback.aspx?id=10867