Beasley (Listing Officer) v National Council of YMCAs (Record no. 65012)

MARC details
000 -LEADER
fixed length control field 01691cam a2200229 4500
001 - CONTROL NUMBER
control field ABS63077
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u108896
245 ## - TITLE STATEMENT
Title Beasley (Listing Officer) v National Council of YMCAs
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Rating Appeals
Volume/sequential designation [2000] RA 429-436(5)
520 ## - SUMMARY, ETC.
Summary, etc. QBD 10 May 2000. Pinder House, was owned by the National Council of YMCAs (Y). Containing 10 flats it provided hostel accommodation for homeless young people, along with training and education programmes. For local taxation purposes Pinder House included both domestic and non-domestic property. There was an entry in the local non-domestic rating list in relation to the staff bedroom and office facilities. The listing officer (L) made separate entries in the council tax valuation list for the domestic parts i.e. the 10 flats. Y submitted a proposal to alter this by substituting a single entry in respect of Pinder House. L disagreed so the matter was referred to the valuation tribunal. The tribunal decided there should be a single entry, as the flats did not constitute separate dwellings or separate self-contained units within the meaning of council tax legislation. L appealed. Appeal allowed, as it was impossible to conclude that the flats had not been constructed for use as separate living accommodation.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BEASLEY (LISTING OFFICER) V NATIONAL COUNCIL OF YMCAS
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Topical term or geographic name entry element COUNCIL TAX
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Topical term or geographic name entry element COUNCIL TAX (CHARGEABLE DWELLINGS) ORDER 1992
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Topical term or geographic name entry element COMMUNAL FACILITIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FLATS
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Topical term or geographic name entry element HEREDITAMENTS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND LOCAL TAXATION-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 Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 23/10/2000   108896-1001 06/08/2019 1 06/08/2019 Law report