Gallagher v Church of Jesus Christ of Latter-Day Saints (Record no. 106528)

MARC details
000 -LEADER
fixed length control field 01878cam a2200205 4500
001 - CONTROL NUMBER
control field L136882
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070228n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u136882
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Gallagher v Church of Jesus Christ of Latter-Day Saints
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
520 ## - SUMMARY, ETC.
Summary, etc. The appellant church appealed against the preliminary determination of the Lands Tribunal about the extent to which various buildings on a site owned by the appellant were to be excluded from the rating list and therefore not liable for business rates. The appellant contended that the Temple should be exempt on the basis that the wording in Local Government Finance Act 1988 s.5 was wider than that in the Rating and Valuation (Miscellaneous Provisions) Act 1955 s.7 and that therefore Church of Latter-Day Saints v Henning (1964), which was decided under the earlier Act did not apply. 'Held": the inclusion of the new wording into the statutory provisions of the 1988 Act did not begin to justify any ground for distinguishing or failing to apply the reasoning in Henning to the facts of the instant case. In the case of Henning, although the Temple was a place of worship, it was not open to the public for that purpose, Henning applied. It could not fairly be said that the use of a building primarily for training missionaries could be said to fall within the ambit of the expression "a church hall, chapel hall or similar building".
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GALLAGHER V CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOCAL GOVERNMENT FINANCE ACT 1988 S5
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATING AND VALUATION (MISCELLANEOUS PROVISIONS) ACT 1955
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CHURCH OF LATTER DAY SAINTS V HENNING
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England
Chronological subdivision 886-
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/ew/cases/EWCA/Civ/2006/1598.html">https://www.bailii.org/ew/cases/EWCA/Civ/2006/1598.html</a>
Public note View the item free of charge at www.bailii.org...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     Virtual Virtual Online 28/02/2007   ONLINE PUBLICATION 136882-1001 06/08/2019 1 06/08/2019 Law report