Tesco Stores Ltd v Fife Council Assessor

Local government – Valuation – Valuation for rating – Supermarket. Court of Session: Refusing an appeal by the operator of a supermarket against a valuation appeal committee's decision, the court held that the committee had not erred in concluding that that the opening of a rival supermarket less than one mile away from subjects, the closure of the subjects or the landlord's offer of a much reduced rent did not, either cumulatively or individually, amount to a material change of circumstances reducing the value of the subjects.

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