Appeal By Fife Council Assessor Against Hall Construction Services Limited

JurisdictionScotland
JudgeLord Doherty,Lord Glennie,Lord Malcolm
Neutral Citation[2017] CSIH 71
Date22 November 2017
Docket NumberXA47/17
CourtCourt of Session
Published date22 November 2017
LANDS VALUATION APPEAL COURT
[2017] CSIH 71
XA47/17
Lord Malcolm
Lord Glennie
Lord Doherty
OPINION OF LORD MALCOLM
in the appeal
by
FIFE COUNCIL ASSESSOR
Appellant
against
HALL CONSTRUCTION SERVICES LTD
Respondent
Appellant: O’Rourke QC; Clyde & Co (Scotland) LLP
Respondent: Gill; Morton Fraser
22 November 2017
[1] I have had the advantage of reading a draft of Lord Doherty’s judgment. I agree
with it, and with the proposed disposal of this appeal. I add only a few words of my own.
[2] Counsel for the appellant described the “key issue” as follows: should fluctuations
in the output of a mine be characterised as part of the “ebb and flow” of an industrial
activity? As posed, the question answers itself. The difficulty for the appellant is that the
exhaustion of recoverable reserves is a different thing from a fluctuation in output. This is
so even if there remains a stockpile of coal which, over a period of months, is used for

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