The liability to be rated rests upon the occupier of the property concerned. Assessments under the Act ought to be made according to the visible estate of the inhabitants there, both real and personal. Citations: (1633) 2 Bulst 354 Statutes: Poor Relief Act 1601 Jurisdiction: England and Wales Cited by: Cited – Cinderella Rockerfellas Ltd … Continue reading Sir Anthony Earby’s case: 1633
The court was asked whether the process of distraint against goods for unpaid tax under section 61 of the 1970 Act is an ‘execution’ within section 183 of the 1986 Act which applies where a creditor has issued, but not completed, execution against the goods or land of a company which is subsequently wound up. … Continue reading Brenner v Revenue and Customs; In re Modern Jet Support Centre Ltd: ChD 21 Jul 2005
Distress under the Poor Relief Act 1601 and other like Acts is only partly analogous to common law distress but is much more analogous to common execution; such distress was described as in the nature of an execution. Citations: (1758) 1 Burr 579 Statutes: Poor Relief Act 1601 Jurisdiction: England and Wales Cited by: Cited … Continue reading Hutchins v Chambers: 1758
The House was asked whether the Mormon Temple at Godstone was exempt from rates as a ‘place of public religious worship’. Held: The words could not apply to places used for religious worship from which the public was excluded.Lord Pearce said that Parliament was entitled to take the view that religious services which were open … Continue reading Church of Jesus Christ of Latter-Day Saints v Henning (Valuation Officer): HL 1964
The House was asked whether, in a taxing statute applying to the whole of the United Kingdom and allowing for deductions from and allowances against the income of land vested in trustees for charitable purposes, the words ‘charitable purposes’ . .
