 "Williams (VO) v Scottish & Newcastle Retail Ltd. and Another [2001] RA 41"
The Court of Appeal held that the Lands Tribunal was right in holding that two public houses must be valued disregarding their potential for shops and restaurant use because the works necessary for those uses were more than minor and because those uses were not in the same mode and category as public house use.The approach in Midland Bank Ltd. case (“all alternative uses to which the hereditament in its existing state could be put in the real world, and which would be in the minds of competing bidders in the market, are to be taken as being within the same mode or category…”) was rejected.Receipts and Expenditure Method
"The Cross-Harbour Tunnel Co. Ltd. v CRV [1978] HKLTLR 144"
"China Light & Power Co. Ltd. v CRV RA 180-185/91, CA 83, 101 & 167/94"
These cases established that the receipts and expenditure method is appropriate in determining rateable values for certain types of specialised property and approved different methods in determining the tenant's share of the divisible balance.