Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Johnston Umbrellas Ltd v Commissioner of Valuation

Irish Law Times Reports (Digests) Cited in Precedent Map Related
Vincent
JurisdictionNorthern Ireland
Judgment Date01 January 1936
Date01 January 1936
CourtRecorder’s Court (Northern Ireland)
[Rec. Ct., N.I.],
Johnston Umbrellas, Ltd.
and
Commissioner of Valuation

Industrial or nonindustrial zone price - Annual value.

The premises in question were taken by the appellants in 1883 as to the shop portion; in 1889 the rest of the premises were taken and gradually absorbed into the business, which was the manufacture of umbrellas and walking sticks. Originally the premises were an old four-storey residence. In 1892 the wholesale department was developed. The appellants had two other retail shops which they supplied from the factory carried on in the premises the subject of the appeal. In addition they supplied other retail shops. In 1914 a lease of the premises was taken at a rent of £270 per annum. The lease expired in May, 1935, and since then the rent had not been increased. Physically the premises consisted of four storeys—the ground floor occupied by the shop and engine room; the other floors being occupied by offices and factory. The former valuation...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT