Fitter (VO) v Fraser-Smith (trading as Aylescott Driers
Language: English Series: Rating Appeals ; 1988 RA 231-242(7)Publication details: 1988Subject(s): Summary: LT 28 March 1988. The lvc held that a hereditament consisting of a grass drying plant and offices was exempt from rating as an agricultural building under General Rate Act 1967 s26 . The valuation officer appealed on the grounds that although he accepted that the buildings were connected with agricultural operations on the surrounding land, the actual product became the property of a limited company, made up of four grass growing farms, and was stored on its behalf in the building. However the appeal was dismissed on the grounds that it was an agricultural building as it was used solely in connection with agricultural operations on the land and that the company made no direct use of the hereditament.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS40182 (Browse shelf(Opens below)) | 1 | Available | 21964-1001 |
LT 28 March 1988. The lvc held that a hereditament consisting of a grass drying plant and offices was exempt from rating as an agricultural building under General Rate Act 1967 s26 . The valuation officer appealed on the grounds that although he accepted that the buildings were connected with agricultural operations on the surrounding land, the actual product became the property of a limited company, made up of four grass growing farms, and was stored on its behalf in the building. However the appeal was dismissed on the grounds that it was an agricultural building as it was used solely in connection with agricultural operations on the land and that the company made no direct use of the hereditament.