Stud farms lose rates exemption
Language: English Series: Times ; 11/12/87 p2&27Publication details: 1987Subject(s): Summary: The HL ruling in Hemens (Valuation Officer) v Whitsbury Farm and Stud Ltd , HL 10 December 1987, has far-reaching implications for the four hundred stud farms in England and Wales, as the appeal on the grounds that the buildings were exempt from rates as "agricultural" buildings under the terms of the General Rates Act 1967 , was dismissed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2349-33 (Browse shelf(Opens below)) | 1 | Available | 68824-1001 |
The HL ruling in Hemens (Valuation Officer) v Whitsbury Farm and Stud Ltd , HL 10 December 1987, has far-reaching implications for the four hundred stud farms in England and Wales, as the appeal on the grounds that the buildings were exempt from rates as "agricultural" buildings under the terms of the General Rates Act 1967 , was dismissed.