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Scotland decisions
Decisions matching the current search
The Upper Tribunal refused permission to appeal in a council tax valuation dispute, holding there was no arguable point of law and regulation 5B was immaterial.
The Nail & Beauty Zone LTD against Assessor for Grampian Valuation Joint Board (Court of Session) [2026] CSIH 8 (10 February 2026)
The court refused a valuation appeal, holding that section 2(1)(f) covers only factual errors, not disputes over valuation method or comparable selection.
ASSESSOR FOR LOTHIAN AGAINST LLOYDS BANKING GROUP PLC AND ANOTHER AND ASSESSOR FOR LOTHIAN AGAINST SKY UK LTD [2022] ScotCS CSIH_53 (29 November 2022)
The court refused appeals about the valuation of extensively damaged industrial units, holding the committee was entitled to find only nominal or nil net annual value.
W.H. SMITH PLC AGAINST THE ASSESSOR FOR THE LANARKSHIRE VALUATION JOINT BOARD [2014] ScotCS CSIH_72 (22 August 2014)
The Court of Session refused W H Smith’s appeal against its rateable valuation at Hamilton, holding that the zoning method was correctly applied.
Dunbartonshire and Argyll and Bute (Assessor) v Akram & Another [2011] ScotCS CSIH_79 (07 December 2011)
A Scottish valuation appeal court held that a lower revaluation figure at a later tone date was not, by itself, proof of a material change of circumstances for the current roll.
B and Q Plc v. Dunbartonshire & Argyll & Bute Valuation Joint Board [2006] ScotCS CSIH_50 (24 October 2006)
The court refused B & Q plc’s appeal against a valuation of its Bishopbriggs retail warehouse, holding the assessor’s rate and quantum allowance were justified.
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