Smith’s Dock Co Ltd v Tynemouth Corporation: 1908

A floating dock fixed in position on a long-term basis over moorings on the riverbed could for rating purposes be treated as being in occupation of the mooring and the part of the riverbed in which it was situate.

Citations:

[1908] 1 KB 315

Jurisdiction:

England and Wales

Cited by:

CitedCinderella Rockerfellas Ltd v Rudd (Valuation Officer) CA 11-Apr-2003
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated.
Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 28 April 2022; Ref: scu.181041