Stud farms lose rates exemption
Stud farms lose rates exemption
- 1987
- Times 11/12/87 p2&27 .
The HL ruling in Hemens (Valuation Officer) v Whitsbury Farm and Stud Ltd , HL 10 December 1987, has far-reaching implications for the four hundred stud farms in England and Wales, as the appeal on the grounds that the buildings were exempt from rates as "agricultural" buildings under the terms of the General Rates Act 1967 , was dismissed.
The HL ruling in Hemens (Valuation Officer) v Whitsbury Farm and Stud Ltd , HL 10 December 1987, has far-reaching implications for the four hundred stud farms in England and Wales, as the appeal on the grounds that the buildings were exempt from rates as "agricultural" buildings under the terms of the General Rates Act 1967 , was dismissed.