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Scottish Court of Session Decisions |
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You are here: BAILII >> Databases >> Scottish Court of Session Decisions >> Belhaven Brewery Company Ltd v. The Assessor For Glasgow [2008] ScotCS CSIH_02 (15 January 2008) URL: http://www.bailii.org/scot/cases/ScotCS/2008/2008CSIH02.html Cite as: [2008] CSIH 02, [2008] ScotCS CSIH_2, [2008] ScotCS CSIH_02, [2008] CSIH 2 |
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LANDS |
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Lord Justice ClerkLord ClarkeLord Hodge |
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Act: Stuart; Drummond Miller WS
Alt: Clarke; Sinpson &
Marwick WS
Introduction
[1] This appeal relates to a public house
called The Avalon at 21A
The assessor's valuation
[2] The tone date for the revaluation was
[3] In the course of the assessor's survey
for the 2005 revaluation, the former occupiers of the appeal subjects submitted
a statutory return showing gross receipts of £207,573 for the year to
[5] The assessor took gross annual turnover
at the figure of £185,247 and, applying the methodology of the scheme, arrived
at an adjusted figure of £178,746. He
applied to that figure the agreed rate of 8.5 % to produce
the NAV of £15,100.
The appellant's valuation
[6] The appellant's agent, Mr Peter Henry FRICS, submitted that the figure of £185,247
did not reflect the fair maintainable turnover for the appeal subjects. The figures for the year to 30 April 2001
showed sales of £212,307; for the year
to 29 April 2002 sales of £210,563; for the year to 28 April 2003 sales of
£188,706; for the year to 3 May 2004
sales of £162, 589, and for the eleven months to 31 March 2005 sales of
£140,427. These figures showed a pattern
of decline. The 2002-2003 turnover
figure was not sustainable.
[7] Mr Henry based
his valuation on the figures for the year to
Decision of the Committee
[8] The Committee held that since the 2005
revaluation was based on the tone date of
Submissions for the parties
[9] The submissions of counsel in the case
of Suburban Taverns (
Conclusions
[10] For the reasons that I have given in my
Opinion in Suburban Taverns (
Disposal
[11] I propose to your
Lordships that we should refuse the appeal.
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LANDS |
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Lord Justice ClerkLord ClarkeLord Hodge |
[2008] CSIH 2XA60/07 OPINION OF LORD CLARKE in APPEAL by BELHAVEN BREWERY COMPANY
LIMITED Appellant; against THE ASSESSOR FOR Respondent: _______ |
Act: Stuart; Drummond Miller WS
Alt: Clarke; Sinpson &
Marwick WS
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LANDS |
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Lord Justice ClerkLord ClarkeLord Hodge |
[2008] CSIH 2XA60/07 OPINION OF LORD HODGE in APPEAL by BELHAVEN BREWERY COMPANY
LIMITED Appellant; against THE ASSESSOR FOR Respondent: _______ |
Act: Stuart; Drummond Miller WS
Alt: Clarke; Simpson & Marwick WS
[13] I agree with
the opinion of your Lordship in the chair and that the appeal should be
refused.
