Whitsbury Farm and Stud Ltd v Hemens (VO) (Record no. 7844)

MARC details
000 -LEADER
fixed length control field 01466cab a2200193 4500
001 - CONTROL NUMBER
control field ABS38753
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) u12254
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Whitsbury Farm and Stud Ltd v Hemens (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 Weekly Law Reports
Volume/sequential designation (1988) 2 WLR 72-82(11)
520 ## - SUMMARY, ETC.
Summary, etc. HL 10 December 1987. An appeal by ratepayers (W), owners and occupiers of four separate hereditaments, comprising stud buildings for breeding and rearing racehorses . (For CA decision see Abstract 37346). W had claimed exemption from rates in respect of the stud buildings. The VO agreed the paddocks were exempt as they were farmland within General Rate Act 1967 s26(4)(a) , but disputed W`s contention that the buildings were exempt as they were 1) "used solely in connection with agricultural operations", or they were, 2) "used for the keeping or breeding of livestock". The lvc upheld W`s claim, but was reversed by the LT, which was upheld by the CA. W appealed to the HL. It was held, dismissing W`s appeal, that 1) stud buildings did not fall within General Rate Act 1967 s26(4)(a) and thus did not qualify for exemption from rates. 2) An animal was not livestock within the Rating Act 1971 s2(1)(a) , unless it was kept for the production of food or wool, or for ... its use in the farming
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STUD FARM
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS38753 12254-1001 06/08/2019 1 06/08/2019 Law report