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:
Cited – Cinderella 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