Valuation Tribunal failed to give adequate reasons for decision

Case stated - Net Annual Value (NAV) - appeal from decision of High Court - which dealt with this by way of case stated from Valuation Tribunal - case stated raises questions concerning approach should be taken to establishing the NAV - for purposes of rating hotel - and with reference to door and cloakroom receipts - focus of High Court related to whether Tribunal provided adequate reasons for its decision - Section 48 of the 2001 Act - basis upon which the NAV of a relevant property is to be determined - Tribunal decision concerned the correct approach to the valuation of the door and cloakroom receipts - valuation certificate - upheld - valuation of €1,750,000.00 - appellant argued NAV excessive and should be €620,000 - setting out of Tribunal Decision - setting out of subsequent case stated - High Court identified that appeal was essentially on basis of inadequate reasons were given for the Tribunal Decision - consideration to what extent it is permissible for court to have regard to content of Case Stated to ascertain the reasons for the Tribunal decision - standing on its own two feet - curial deference - court satisfied appellant has failed to establish error on part of trial judge - trial judge correctly concluded that the Tribunal Decision failed to give adequate reasons - case remitted to the Tribunal for a fresh de novo hearing of Breanagh’s appeal from the Commissioner by a different panel.