Croydon LBC v Maxon System Inc Ltd. (Record no. 61014)

MARC details
000 -LEADER
fixed length control field 01481cam a2200181 4500
001 - CONTROL NUMBER
control field ABS61286
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n1999 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u101916
245 ## - TITLE STATEMENT
Title Croydon LBC v Maxon System Inc Ltd.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1999
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation [1999] RA 286-293(4)
520 ## - SUMMARY, ETC.
Summary, etc. QBD 6 May 1999. M was in exclusive possession of part, but not the whole, of a hereditament. The council, C, appealed against a decision that M was not liable to pay non-domestic rates on the whole hereditament. The Local Government Finance Act 1988 s43(1) provided that 'a person shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year: a) on the day the ratepayer is in occupation of all or part of the hereditament;...' Held, appeal dismissed. The 1998 Act s43(1) did not change the pre-existing law that where a hereditament was occupied in parts, no one was liable for rates on the whole hereditament. S44(D) enabled apportionment where part of a hereditament was unoccupied for a short period, whereas if C's contention was correct a person in occupation of part was liable for the rates of the whole in the long term and that would be absurd.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element NON-DOMESTIC RATES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUSINESS RATES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CROYDON LBC V MAXON SYSTEMS INCORPORATED (LONDON) LTD
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
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 12/11/1999   ABS61286 101916-1001 06/08/2019 1 06/08/2019 Law report