Fletcher v Bartle (VO) (Record no. 15905)

MARC details
000 -LEADER
fixed length control field 01501cab a2200217 4500
001 - CONTROL NUMBER
control field ABS40426
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u23760
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Fletcher v Bartle (VO)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation 1988 RA 284-304(21)
520 ## - SUMMARY, ETC.
Summary, etc. LT 26 August 1988. Appeal by farmer (F) against an lvc decision that a room in a farm building used for retail sales of farm produce, was occupied for the purpose of an independent commercial enterprise and as such was not exempt from rating . The farm produced fruit, wheat and vegetables, a proportion of which was sold direct to the public in the "shop". The only produce sold was that grown on F`s land. F appealed against the lvc assessment of gv £52; rv £29, contending that the shop was an agricultural building under the General Rate Act 1967 s26 (4)(a) and was therefore exempt from rating. F claimed that the shop did not constitute an independent commercial enterprise because 1) the produce was not subject to any processing; 2) no separate staff were employed to run the shop and 3) all produce sold was grown on the farm, it was not imported. F regarded the sales as de minimus. VO held that it was rateable because it was used for a separate and distinct purpose, ie retail sales. LT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARM SHOP
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RATING APPEALS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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     London London Journal article 14/09/1999   ABS40426 23760-1001 06/08/2019 1 06/08/2019 Law report