When I was a young solicitor, a wise and learned Queen’s Counsel gave me this sound advice, ‘If you have had a look at the law and the result does not make common sense, then go and have another look at the law’. I believe that he in turn had received that advice from Sir George Ligertwood. The issues in this case are testimony to the wisdom of that advice and my failure to heed it earlier in these appeals.
 Ever since … I answered the preliminary questions in these appeals, I have been troubled that the answers did not all accord with common sense and, more importantly, with the intent of the definition of ‘capital value’ in s 5(1) of the Valuation of Land Act 1971. The manner in which this appeal has been heard has provided an opportunity to consider the issues afresh. That reconsideration has disclosed that most of my answers were wrong. I take this opportunity to correct them.