Hemens v Whitsbury Farm and Stud Ltd (Record no. 2321)

MARC details
000 -LEADER
fixed length control field 01815cab a2200349 4500
001 - CONTROL NUMBER
control field ABS37346
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1986 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u3829
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Hemens v Whitsbury Farm and Stud Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1986
300 ## - PHYSICAL DESCRIPTION
Extent (See also Abstract 34367)
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation 1986 RA 203-232(16)
520 ## - SUMMARY, ETC.
Summary, etc. CA 5 November 1986. An appeal by the ratepayers, W, from a decision of the Lands Tribunal which decided that buildings and adjoining land occupied by a stud farm for breeding racehorces, were not exempt from rates under the General Rate Act 1967. At issue was whether, for rating purposes, the breeding of thoroughbred racing stock on premises with farmland attached could be equated with breeding cattle and sheep on farmland. If so, stud farms would have the same rating exceptions as occupiers of farmland. It was held, on appeal, that the hereditaments were not exempt from rating because 1) none of the hereditaments constituted agricultural buildings within the meaning of the Rating Act 1971 as racehorses were not "livestock" within the meaning of s1(3) of the Act, and 2) the hereditaments did not fall within the General Rate Act 1967 s 26(4)(a) . Appeal by ratepayers dismissed because the buildings were not used in connection with agricultural operations.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL EXEMPTION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGRICULTURAL OPERATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BAILEY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BRITISH OXYGEN CO
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CRESSWELL VO V
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EVANS V
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 FARMLAND
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GILES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HORSE BREEDING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HORSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NORMANTON V
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   ABS37346 3829-1001 06/08/2019 1 06/08/2019 Law report