Opinions of the Lords of Appeal for Judgement in the cause Gallagher (Valuation Officer) v Church of Latter-Day Saints (Record no. 80765)

MARC details
000 -LEADER
fixed length control field 02161cad a22002295a 4500
001 - CONTROL NUMBER
control field L145295
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080924e20080730xxk f v 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u145295
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Opinions of the Lords of Appeal for Judgement in the cause Gallagher (Valuation Officer) v Church of Latter-Day Saints
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
520 ## - SUMMARY, ETC.
Summary, etc. [2008] UKHL 56, 30 July 2008. The appellant church (C) appealed against a decision (see L136882) that buildings on a site owned by it were not exempt from business rates under the Local Government and Finance Act 1988. The valuation officer had accepted a large building, known as the Stake Centre (chapel, hall, meeting rooms, offices and baptistery), was a 'place of public worship' entitled to exemption, but rejected the exemption claims in respect of other buildings owned by the church. In particular, the temple was not a place of religious worship because it was not open to the public, but only open to particular Mormons known as patrons. C submitted that the temple did not have to be open to the public and that denying exemption was discrimination on grounds of religion contrary to the European Convention on Human Rights. Held: appeal dismissed. The Temple was not a place of public worship, and thus not exempt from the rating list. The 1988 Act did not discriminate on the ground of religion. The rule that the exemption was accorded to places of worship only if they were open to the public was general; anyone could comply.
590 ## - LOCAL NOTE (RLIN)
Local note KA NTK
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LOCAL GOVERNMENT FINANCE ACT 1988
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPEAN CONVENTION ON HUMAN RIGHTS 1950 ART 9
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EUROPEAN CONVENTION ON HUMAN RIGHTS 1950 ART 14
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SECRETARY OF STATE FOR WORK & PENSIONS v M GALLAGHER (VO) V CHURCH OF LATTER-DAY SAINTS
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-COMMERCIAL PROPERTY TAXATION VALUATION
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.publications.parliament.uk/pa/ld200708/ldjudgmt/jd080730/gallag-1.htm ">https://www.publications.parliament.uk/pa/ld200708/ldjudgmt/jd080730/gallag-1.htm </a>
Public note View the case free of charge at www.publications.parliament.uk...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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    Dewey Decimal Classification     Virtual Virtual Online 24/09/2008   ONLINE PUBLICATION 145295-1001 06/08/2019 1 06/08/2019 Law report