Godfrey and another v Simm (VO) (Record no. 65487)

MARC details
000 -LEADER
fixed length control field 01367cam a2200205 4500
001 - CONTROL NUMBER
control field ABS63232
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u109710
245 ## - TITLE STATEMENT
Title Godfrey and another v Simm (VO)
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation [2000] 47 EG 177-178(2)
520 ## - SUMMARY, ETC.
Summary, etc. LT 27 June 2000. The appellents (G) owned a dwelling house. On 1 April 1993, G intended to advertise the property throughout the year for holiday letting at any time, but restrict letting periods to 139 days or less in any year. The valuation tribunal found that the property was not domestic property and added it to the rating list. G appealed. At the appeal, the respondent valuation officer (S) argued that the Local Goverment Finance Act 1988 s66(2B) applied, because G did not limit the letting periods. Appeal was allowed. The statutory test for identifying a domestic property under the Local Government and Finance Act 1988 is availability for letting for short periods totalling 140 days. G's intention was not to allow lettings for periods over 139 days; the statutory test was not satisfied.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOCAL GOVERNMENT FINANCE ACT 1988 S66(2B)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GODFREY AND GODFREY V SIMM
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOLIDAY HOMES
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 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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 04/12/2000   ABS63232 109710-1001 06/08/2019 1 06/08/2019 Law report