Assessor for Lothian v H&M Hennes & Mauritz UK Ltd & Ors [2010] ScotCS CSIH_60 (02 July 2010)

Assessor for Lothian v H&M Hennes & Mauritz UK Ltd & Ors [2010] ScotCS CSIH_60 (02 July 2010)

The Committee was entitled, on the evidence before it and applying common sense and its expertise, to find that the tramworks in Princes Street constituted a material change of circumstances materially reducing beneficial occupation of the retail premises, justifying a 20% reduction in rateable value. The Committee did not err in law by relying on previous practice or by reversing the onus of proof, nor was more 'hard' evidence required.

Citation
[2010] ScotCS CSIH_60
Parties
Appellant: Assessor for Lothian; Respondents: H & M Hennes & Mauritz UK Limited and Others
Jurisdiction
Scotland
Judgment Date
02 July 2010
Procedural Posture
Valuation Appeal / Appeal From Lothian Valuation Appeal Committee to Lands Valuation Appeal Court
Outcome
appeal refused
Legal Topics
Material Change of Circumstances, Rateable Value Reduction, Valuation for Rating, Statutory Interpretation
Local Government Law Property Law Rating and Valuation Material Change of Circumstances Rateable Value Reduction Valuation for Rating Statutory Interpretation

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 5 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Assessor for Lothian

Appellant

H & M Hennes & Mauritz UK Limited and Others

Respondents

Procedural Posture

Valuation Appeal / Appeal From Lothian Valuation Appeal Committee to Lands Valuation Appeal Court

Legal Issues

  1. 1 Whether the tramworks in Princes Street constituted a material change of circumstances justifying a reduction in rateable value for affected retail premises.
  2. 2 Whether the Valuation Appeal Committee erred in law by relying on the Assessor's previous practice or by reversing the onus of proof.
  3. 3 Whether sufficient evidence existed to justify a finding of material change of circumstances.

Ratio Decidendi

The Committee was entitled, on the evidence before it and applying common sense and its expertise, to find that the tramworks in Princes Street constituted a material change of circumstances materially reducing beneficial occupation of the retail premises, justifying a 20% reduction in rateable value. The Committee did not err in law by relying on previous practice or by reversing the onus of proof, nor was more 'hard' evidence required.

Court Disposition

appeal refused

Orders

  • The appeal by the Assessor for Lothian is refused.