2. UK Supreme Court Judgment, Woolway v Mazars: https://www.supremecourt.uk/cases/docs/uksc-2013-0117-judgment.pdf
3. Respondents referred to a statement which previously appeared on the Scottish Government's website.
4. These respondents attached several reports including: Savills World Research, Belfast Report, dated February 2016; CBRE Northern Ireland Real Estate Market Outlook, Review of 2016; Lisney Northern Ireland Retail Update 2015 (4 th Quarter 2015); and an article by J Cole, in the Estates Gazette, Northern Ireland leads on revaluation, dated 24 September 2016.
5. This issue was also raised by one of the private sector respondents, and it applies equally to other newly constructed properties.